Illinois HB4210 exempts certain supplies from sales and use tax for day care centers.
HB4210 amends the Use Tax Act, Service Use Tax Act, Service Occupation Tax Act, and Retailers' Occupation Tax Act to exempt essential supplies purchased by day care centers from sales and use tax. Essential supplies include food, beverages, diapers, wipes, first aid kits, smoke detectors, nap mats, soap, and hand sanitizer. The Department of Children and Family Services defines essential supplies by rule. The exemption applies from January 1, 2027, and requires the Department of Children and Family Services to share information with the Department of Revenue.
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