IL SB3283

Amends four Illinois tax acts (Use Tax, Service Use Tax, Service Occupation Tax, and Retailers' Occupation Tax) to clarify the reduced 1% tax rate on disability-related vehicle modifications, effective July 1, 2026.

Expands the 1% tax rate to cover disability modification equipment installed before, during, or after the vehicle purchase, rather than only at the time of sale.

Requires that disability modification equipment be separately itemized on the bill or invoice to qualify for the reduced 1% tax rate, whether purchased with the vehicle or separately.

Standard Illinois sales tax rate is 6.25%, making this a significant tax reduction for individuals with disabilities purchasing adaptive vehicle equipment.