IL SB1633

Amends the Use Tax Act, Service Use Tax Act, Service Occupation Tax Act, and Retailers' Occupation Tax Act to exempt leases of solar energy systems from state sales and use taxes

Defines "solar energy system" by reference to Section 10-5 of the Property Tax Code

Adds solar energy system leases to the existing list of leased property exemptions, which already includes certain software licenses and property subject to home rule lease receipt taxes adopted before January 1, 2023

Introduced on February 4, 2025 by Senator Donald P. DeWitte in the 104th General Assembly