SB3128 Summary

• Exempts diapers, baby wipes, car seats, infant formula, and bottles suitable for feeding infants from sales and use taxes under four Illinois tax acts (Use Tax Act, Service Use Tax Act, Service Occupation Tax Act, and Retailers' Occupation Tax Act).

• Applies the exemption across all four major tax statutes to ensure consistent treatment of these infant care products regardless of the transaction type.

• Exempts these items from provisions of Sections 3-90, 3-75, 3-55, and 2-70 respectively, streamlining compliance requirements.

• Became effective January 1, 2024, providing tax relief on essential baby care items for Illinois families.