Exempts certain essential supplies for day care centers from sales and use taxes.
HB1639 amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act to exempt certain essential supplies purchased by a day care center from the taxes imposed under those Acts. Effective immediately, the bill specifies that essential supplies for day care centers, as designated by the Department of Children and Family Services, are exempt from these taxes. The Department of Children and Family Services may share information with the Department of Revenue to administer this exemption.
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