IL SB0253

Reduces the sales tax rate from 6.25% to 1% on tangible personal property installed in or on a motor vehicle to make it usable by a person with a disability, effective July 1, 2025

Applies the reduced 1% tax rate whether the disability modification equipment is installed before, during, or after the purchase of the motor vehicle

Requires the disability modification property to be separately itemized on the bill or invoice to qualify for the reduced 1% tax rate

Amends four Illinois tax acts: the Use Tax Act, Service Use Tax Act, Service Occupation Tax Act, and Retailers' Occupation Tax Act

Takes effect immediately upon becoming law