Bill Title: Amends the Retailers' Occupation Tax Act. Provides that internal (also known as female) and male condoms, incontinence products, diapers, and baby wipes shall be taxed by the State at a rate of 1% (currently, 6.25%). Provides that the net revenue from the 1% tax collected from the sale of those products shall be deposited into the State and Local Sales Tax Reform Fund. Amends the Use Tax, Service Occupation Tax, and Service Occupation Use Tax Acts to make conforming changes.

Spectrum: Partisan Bill (Democrat 11-0)

Status: (Failed) 2021-01-13 - Session Sine Die [SB1858 Detail]

Text: Latest bill text (Engrossed) [HTML]

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