USE/OCC TX-MODIFIED VEHICLES

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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
SB3283

Introduced 2/3/2026, by Sen. Donald P. DeWitte

SYNOPSIS AS INTRODUCED:

35 ILCS 105/3-10

from Ch. 120, par. 439.33-10
35 ILCS 110/3-10
35 ILCS 115/3-10
35 ILCS 120/2-10

from Ch. 120, par. 441-10

Amends the Use Tax Act, the Service Use Tax Act, the Service
Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that,
beginning on July 1, 2026, the 1% rate of tax on modifications to a motor
vehicle for the purpose of rendering the motor vehicle usable by a person
with a disability applies to tangible personal property that is installed
in or on a motor vehicle before, during, or after the purchase of the motor
vehicle for the purpose of rendering the motor vehicle usable by a person
with a disability. Provides that the 1% rate of tax on that property
applies only if the tangible personal property is separately itemized on
the bill or invoice for the sale of the motor vehicle or if the tangible
personal property is purchased separately from the motor vehicle and is
separately itemized on a bill or invoice. Effective immediately.
LRB104 19194 HLH 32639 b

A BILL FOR

SB3283
LRB104 19194 HLH 32639 b
1

AN ACT concerning revenue.

2

Be it enacted by the People of the State of Illinois,
3
represented in the General Assembly:

4

Section 5.
The Use Tax Act is amended by changing Section
5
3-10 as follows:

6

(35 ILCS 105/3-10)

from Ch. 120, par. 439.33-10
7

Sec. 3-10.
Rate of tax.
Unless otherwise provided in this
8
Section, the tax imposed by this Act is at the rate of 6.25% of
9
either the selling price or the fair market value, if any, of
10
the tangible personal property, which, on and after January 1,
11
2025, includes leases of tangible personal property. In all
12
cases where property functionally used or consumed is the same
13
as the property that was purchased at retail, then the tax is
14
imposed on the selling price of the property. In all cases
15
where property functionally used or consumed is a by-product
16
or waste product that has been refined, manufactured, or
17
produced from property purchased at retail, then the tax is
18
imposed on the lower of the fair market value, if any, of the
19
specific property so used in this State or on the selling price
20
of the property purchased at retail. For purposes of this
21
Section "fair market value" means the price at which property
22
would change hands between a willing buyer and a willing
23
seller, neither being under any compulsion to buy or sell and

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1
both having reasonable knowledge of the relevant facts. The
2
fair market value shall be established by Illinois sales by
3
the taxpayer of the same property as that functionally used or
4
consumed, or if there are no such sales by the taxpayer, then
5
comparable sales or purchases of property of like kind and
6
character in Illinois.
7

Beginning on July 1, 2000 and through December 31, 2000,
8
with respect to motor fuel, as defined in Section 1.1 of the
9
Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
10
the Use Tax Act, the tax is imposed at the rate of 1.25%.
11

Beginning on August 6, 2010 through August 15, 2010, and
12
beginning again on August 5, 2022 through August 14, 2022,
13
with respect to sales tax holiday items as defined in Section
14
3-6 of this Act, the tax is imposed at the rate of 1.25%.
15

With respect to gasohol, the tax imposed by this Act
16
applies to (i) 70% of the proceeds of sales made on or after
17
January 1, 1990, and before July 1, 2003, (ii) 80% of the
18
proceeds of sales made on or after July 1, 2003 and on or
19
before July 1, 2017, (iii) 100% of the proceeds of sales made
20
after July 1, 2017 and prior to January 1, 2024, (iv) 90% of
21
the proceeds of sales made on or after January 1, 2024 and on
22
or before December 31, 2028, and (v) 100% of the proceeds of
23
sales made after December 31, 2028. If, at any time, however,
24
the tax under this Act on sales of gasohol is imposed at the
25
rate of 1.25%, then the tax imposed by this Act applies to 100%
26
of the proceeds of sales of gasohol made during that time.

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1

With respect to mid-range ethanol blends, the tax imposed
2
by this Act applies to (i) 80% of the proceeds of sales made on
3
or after January 1, 2024 and on or before December 31, 2028 and
4
(ii) 100% of the proceeds of sales made thereafter. If, at any
5
time, however, the tax under this Act on sales of mid-range
6
ethanol blends is imposed at the rate of 1.25%, then the tax
7
imposed by this Act applies to 100% of the proceeds of sales of
8
mid-range ethanol blends made during that time.
9

With respect to majority blended ethanol fuel, the tax
10
imposed by this Act does not apply to the proceeds of sales
11
made on or after July 1, 2003 and on or before December 31,
12
2028 but applies to 100% of the proceeds of sales made
13
thereafter.
14

With respect to biodiesel blends with no less than 1% and
15
no more than 10% biodiesel, the tax imposed by this Act applies
16
to (i) 80% of the proceeds of sales made on or after July 1,
17
2003 and on or before December 31, 2018 and (ii) 100% of the
18
proceeds of sales made after December 31, 2018 and before
19
January 1, 2024. On and after January 1, 2024 and on or before
20
December 31, 2030, the taxation of biodiesel, renewable
21
diesel, and biodiesel blends shall be as provided in Section
22
3-5.1. If, at any time, however, the tax under this Act on
23
sales of biodiesel blends with no less than 1% and no more than
24
10% biodiesel is imposed at the rate of 1.25%, then the tax
25
imposed by this Act applies to 100% of the proceeds of sales of
26
biodiesel blends with no less than 1% and no more than 10%

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LRB104 19194 HLH 32639 b
1
biodiesel made during that time.
2

With respect to biodiesel and biodiesel blends with more
3
than 10% but no more than 99% biodiesel, the tax imposed by
4
this Act does not apply to the proceeds of sales made on or
5
after July 1, 2003 and on or before December 31, 2023. On and
6
after January 1, 2024 and on or before December 31, 2030, the
7
taxation of biodiesel, renewable diesel, and biodiesel blends
8
shall be as provided in Section 3-5.1.
9

Until July 1, 2022 and from July 1, 2023 through December
10
31, 2025, with respect to food for human consumption that is to
11
be consumed off the premises where it is sold (other than
12
alcoholic beverages, food consisting of or infused with adult
13
use cannabis, soft drinks, and food that has been prepared for
14
immediate consumption), the tax is imposed at the rate of 1%.
15
Beginning on July 1, 2022 and until July 1, 2023, with respect
16
to food for human consumption that is to be consumed off the
17
premises where it is sold (other than alcoholic beverages,
18
food consisting of or infused with adult use cannabis, soft
19
drinks, and food that has been prepared for immediate
20
consumption), the tax is imposed at the rate of 0%. On and
21
after January 1, 2026, food for human consumption that is to be
22
consumed off the premises where it is sold (other than
23
alcoholic beverages, food consisting of or infused with adult
24
use cannabis, soft drinks, candy, and food that has been
25
prepared for immediate consumption) is exempt from the tax
26
imposed by this Act.

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1

With respect to prescription and nonprescription
2
medicines, drugs, medical appliances, products classified as
3
Class III medical devices by the United States Food and Drug
4
Administration that are used for cancer treatment pursuant to
5
a prescription, as well as any accessories and components
6
related to those devices, modifications to a motor vehicle for
7
the purpose of rendering it usable by a person with a
8
disability, and insulin, blood sugar testing materials,
9
syringes, and needles used by human diabetics, the tax is
10
imposed at the rate of 1%.
Beginning on July 1, 2026, the 1%
11
rate of tax on modifications to a motor vehicle for the purpose
12
of rendering the motor vehicle usable by a person with a
13
disability applies to tangible personal property that is
14
installed in or on a motor vehicle before, during, or after the
15
purchase of the motor vehicle for the purpose of rendering the
16
motor vehicle usable by a person with a disability; however,
17
that 1% rate of tax applies only if the tangible personal
18
property is separately itemized on the bill or invoice for the
19
sale of the motor vehicle or if the tangible personal property
20
is purchased separately from the motor vehicle and is
21
separately itemized on a bill or invoice.
For the purposes of
22
this Section, until September 1, 2009: the term "soft drinks"
23
means any complete, finished, ready-to-use, non-alcoholic
24
drink, whether carbonated or not, including, but not limited
25
to, soda water, cola, fruit juice, vegetable juice, carbonated
26
water, and all other preparations commonly known as soft

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drinks of whatever kind or description that are contained in
2
any closed or sealed bottle, can, carton, or container,
3
regardless of size; but "soft drinks" does not include coffee,
4
tea, non-carbonated water, infant formula, milk or milk
5
products as defined in the Grade A Pasteurized Milk and Milk
6
Products Act, or drinks containing 50% or more natural fruit
7
or vegetable juice.
8

Notwithstanding any other provisions of this Act,
9
beginning September 1, 2009, "soft drinks" means non-alcoholic
10
beverages that contain natural or artificial sweeteners. "Soft
11
drinks" does not include beverages that contain milk or milk
12
products, soy, rice or similar milk substitutes, or greater
13
than 50% of vegetable or fruit juice by volume.
14

Until August 1, 2009, and notwithstanding any other
15
provisions of this Act, "food for human consumption that is to
16
be consumed off the premises where it is sold" includes all
17
food sold through a vending machine, except soft drinks and
18
food products that are dispensed hot from a vending machine,
19
regardless of the location of the vending machine. Beginning
20
August 1, 2009, and notwithstanding any other provisions of
21
this Act, "food for human consumption that is to be consumed
22
off the premises where it is sold" includes all food sold
23
through a vending machine, except soft drinks, candy, and food
24
products that are dispensed hot from a vending machine,
25
regardless of the location of the vending machine.
26

Notwithstanding any other provisions of this Act,

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LRB104 19194 HLH 32639 b
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beginning September 1, 2009, "food for human consumption that
2
is to be consumed off the premises where it is sold" does not
3
include candy. For purposes of this Section, "candy" means a
4
preparation of sugar, honey, or other natural or artificial
5
sweeteners in combination with chocolate, fruits, nuts or
6
other ingredients or flavorings in the form of bars, drops, or
7
pieces. "Candy" does not include any preparation that contains
8
flour or requires refrigeration.
9

Notwithstanding any other provisions of this Act,
10
beginning September 1, 2009, "nonprescription medicines and
11
drugs" does not include grooming and hygiene products. For
12
purposes of this Section, "grooming and hygiene products"
13
includes, but is not limited to, soaps and cleaning solutions,
14
shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
15
lotions and screens, unless those products are available by
16
prescription only, regardless of whether the products meet the
17
definition of "over-the-counter-drugs". For the purposes of
18
this paragraph, "over-the-counter-drug" means a drug for human
19
use that contains a label that identifies the product as a drug
20
as required by 21 CFR 201.66. The "over-the-counter-drug"
21
label includes:
22

(A) a "Drug Facts" panel; or
23

(B) a statement of the "active ingredient(s)" with a
24

list of those ingredients contained in the compound,
25

substance or preparation.
26

Beginning on January 1, 2014 (the effective date of Public

SB3283
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LRB104 19194 HLH 32639 b
1
Act 98-122), "prescription and nonprescription medicines and
2
drugs" includes medical cannabis purchased from a registered
3
dispensing organization under the Compassionate Use of Medical
4
Cannabis Program Act.
5

As used in this Section, "adult use cannabis" means
6
cannabis subject to tax under the Cannabis Cultivation
7
Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
8
and does not include cannabis subject to tax under the
9
Compassionate Use of Medical Cannabis Program Act.
10

If the property that is purchased at retail from a
11
retailer is acquired outside Illinois and used outside
12
Illinois before being brought to Illinois for use here and is
13
taxable under this Act, the "selling price" on which the tax is
14
computed shall be reduced by an amount that represents a
15
reasonable allowance for depreciation for the period of prior
16
out-of-state use. No depreciation is allowed in cases where
17
the tax under this Act is imposed on lease receipts.
18
(Source: P.A. 103-9, eff. 6-7-23; 103-154, eff. 6-30-23;
19
103-592, eff. 1-1-25; 103-781, eff. 8-5-24; 104-417, eff.
20
8-15-25.)

21

Section 10.
The Service Use Tax Act is amended by changing
22
Section 3-10 as follows:

23

(35 ILCS 110/3-10)
24

Sec. 3-10.
Rate of tax.
Unless otherwise provided in this

SB3283
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LRB104 19194 HLH 32639 b
1
Section, the tax imposed by this Act is at the rate of 6.25% of
2
the selling price of tangible personal property transferred,
3
including, on and after January 1, 2025, transferred by lease,
4
as an incident to the sale of service, but, for the purpose of
5
computing this tax, in no event shall the selling price be less
6
than the cost price of the property to the serviceman.
7

Beginning on July 1, 2000 and through December 31, 2000,
8
with respect to motor fuel, as defined in Section 1.1 of the
9
Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
10
the Use Tax Act, the tax is imposed at the rate of 1.25%.
11

With respect to gasohol, as defined in the Use Tax Act, the
12
tax imposed by this Act applies to (i) 70% of the selling price
13
of property transferred as an incident to the sale of service
14
on or after January 1, 1990, and before July 1, 2003, (ii) 80%
15
of the selling price of property transferred as an incident to
16
the sale of service on or after July 1, 2003 and on or before
17
July 1, 2017, (iii) 100% of the selling price of property
18
transferred as an incident to the sale of service after July 1,
19
2017 and before January 1, 2024, (iv) 90% of the selling price
20
of property transferred as an incident to the sale of service
21
on or after January 1, 2024 and on or before December 31, 2028,
22
and (v) 100% of the selling price of property transferred as an
23
incident to the sale of service after December 31, 2028. If, at
24
any time, however, the tax under this Act on sales of gasohol,
25
as defined in the Use Tax Act, is imposed at the rate of 1.25%,
26
then the tax imposed by this Act applies to 100% of the

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LRB104 19194 HLH 32639 b
1
proceeds of sales of gasohol made during that time.
2

With respect to mid-range ethanol blends, as defined in
3
Section 3-44.3 of the Use Tax Act, the tax imposed by this Act
4
applies to (i) 80% of the selling price of property
5
transferred as an incident to the sale of service on or after
6
January 1, 2024 and on or before December 31, 2028 and (ii)
7
100% of the selling price of property transferred as an
8
incident to the sale of service after December 31, 2028. If, at
9
any time, however, the tax under this Act on sales of mid-range
10
ethanol blends is imposed at the rate of 1.25%, then the tax
11
imposed by this Act applies to 100% of the selling price of
12
mid-range ethanol blends transferred as an incident to the
13
sale of service during that time.
14

With respect to majority blended ethanol fuel, as defined
15
in the Use Tax Act, the tax imposed by this Act does not apply
16
to the selling price of property transferred as an incident to
17
the sale of service on or after July 1, 2003 and on or before
18
December 31, 2028 but applies to 100% of the selling price
19
thereafter.
20

With respect to biodiesel blends, as defined in the Use
21
Tax Act, with no less than 1% and no more than 10% biodiesel,
22
the tax imposed by this Act applies to (i) 80% of the selling
23
price of property transferred as an incident to the sale of
24
service on or after July 1, 2003 and on or before December 31,
25
2018 and (ii) 100% of the proceeds of the selling price after
26
December 31, 2018 and before January 1, 2024. On and after

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1
January 1, 2024 and on or before December 31, 2030, the
2
taxation of biodiesel, renewable diesel, and biodiesel blends
3
shall be as provided in Section 3-5.1 of the Use Tax Act. If,
4
at any time, however, the tax under this Act on sales of
5
biodiesel blends, as defined in the Use Tax Act, with no less
6
than 1% and no more than 10% biodiesel is imposed at the rate
7
of 1.25%, then the tax imposed by this Act applies to 100% of
8
the proceeds of sales of biodiesel blends with no less than 1%
9
and no more than 10% biodiesel made during that time.
10

With respect to biodiesel, as defined in the Use Tax Act,
11
and biodiesel blends, as defined in the Use Tax Act, with more
12
than 10% but no more than 99% biodiesel, the tax imposed by
13
this Act does not apply to the proceeds of the selling price of
14
property transferred as an incident to the sale of service on
15
or after July 1, 2003 and on or before December 31, 2023. On
16
and after January 1, 2024 and on or before December 31, 2030,
17
the taxation of biodiesel, renewable diesel, and biodiesel
18
blends shall be as provided in Section 3-5.1 of the Use Tax
19
Act.
20

At the election of any registered serviceman made for each
21
fiscal year, for whom the aggregate annual cost price of
22
tangible personal property transferred as an incident to the
23
sales of service is less than 35%, or 75% in the case of
24
servicemen transferring prescription drugs or servicemen
25
engaged in graphic arts production, of the aggregate annual
26
total gross receipts from all sales of service, the tax

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LRB104 19194 HLH 32639 b
1
imposed by this Act shall be based on the serviceman's cost
2
price of the tangible personal property transferred as an
3
incident to the sale of those services. This election may also
4
be made by any serviceman maintaining a place of business in
5
this State who makes retail sales from outside of this State to
6
Illinois customers but is not required to be registered under
7
Section 2a of the Retailers' Occupation Tax Act. Beginning
8
January 1, 2026, this election shall not apply to any sale of
9
service made through a marketplace that has met the threshold
10
in subsection (b-5) of Section 2d of this Act.
11

Beginning January 1, 2026, the tax shall be imposed at the
12
rate of 6.25% of 50% of the entire billing to the service
13
customer for all sales of service made through a marketplace
14
that has met the threshold in subsection (b-5) of Section 2d of
15
this Act. In no event shall 50% of the entire billing be less
16
than the cost price of the property to the marketplace
17
serviceman or the marketplace facilitator on its own sales of
18
service.
19

Until July 1, 2022 and from July 1, 2023 through December
20
31, 2025, the tax shall be imposed at the rate of 1% on food
21
prepared for immediate consumption and transferred incident to
22
a sale of service subject to this Act or the Service Occupation
23
Tax Act by an entity licensed under the Hospital Licensing
24
Act, the Nursing Home Care Act, the Assisted Living and Shared
25
Housing Act, the ID/DD Community Care Act, the MC/DD Act, the
26
Specialized Mental Health Rehabilitation Act of 2013, or the

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1
Child Care Act of 1969, or an entity that holds a permit issued
2
pursuant to the Life Care Facilities Act. Until July 1, 2022
3
and from July 1, 2023 through December 31, 2025, the tax shall
4
also be imposed at the rate of 1% on food for human consumption
5
that is to be consumed off the premises where it is sold (other
6
than alcoholic beverages, food consisting of or infused with
7
adult use cannabis, soft drinks, and food that has been
8
prepared for immediate consumption and is not otherwise
9
included in this paragraph).
10

Beginning on July 1, 2022 and until July 1, 2023, the tax
11
shall be imposed at the rate of 0% on food prepared for
12
immediate consumption and transferred incident to a sale of
13
service subject to this Act or the Service Occupation Tax Act
14
by an entity licensed under the Hospital Licensing Act, the
15
Nursing Home Care Act, the Assisted Living and Shared Housing
16
Act, the ID/DD Community Care Act, the MC/DD Act, the
17
Specialized Mental Health Rehabilitation Act of 2013, or the
18
Child Care Act of 1969, or an entity that holds a permit issued
19
pursuant to the Life Care Facilities Act. Beginning on July 1,
20
2022 and until July 1, 2023, the tax shall also be imposed at
21
the rate of 0% on food for human consumption that is to be
22
consumed off the premises where it is sold (other than
23
alcoholic beverages, food consisting of or infused with adult
24
use cannabis, soft drinks, and food that has been prepared for
25
immediate consumption and is not otherwise included in this
26
paragraph).

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LRB104 19194 HLH 32639 b
1

On and after January 1, 2026, food prepared for immediate
2
consumption and transferred incident to a sale of service
3
subject to this Act or the Service Occupation Tax Act by an
4
entity licensed under the Hospital Licensing Act, the Nursing
5
Home Care Act, the Assisted Living and Shared Housing Act, the
6
ID/DD Community Care Act, the MC/DD Act, the Specialized
7
Mental Health Rehabilitation Act of 2013, or the Child Care
8
Act of 1969, or by an entity that holds a permit issued
9
pursuant to the Life Care Facilities Act is exempt from the tax
10
under this Act. On and after January 1, 2026, food for human
11
consumption that is to be consumed off the premises where it is
12
sold (other than alcoholic beverages, food consisting of or
13
infused with adult use cannabis, soft drinks, candy, and food
14
that has been prepared for immediate consumption and is not
15
otherwise included in this paragraph) is exempt from the tax
16
under this Act.
17

The tax shall be imposed at the rate of 1% on prescription
18
and nonprescription medicines, drugs, medical appliances,
19
products classified as Class III medical devices by the United
20
States Food and Drug Administration that are used for cancer
21
treatment pursuant to a prescription, as well as any
22
accessories and components related to those devices,
23
modifications to a motor vehicle for the purpose of rendering
24
it usable by a person with a disability, and insulin, blood
25
sugar testing materials, syringes, and needles used by human
26
diabetics.
Beginning on July 1, 2026, the 1% rate of tax on

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1
modifications to a motor vehicle for the purpose of rendering
2
the motor vehicle usable by a person with a disability applies
3
to tangible personal property that is installed in or on a
4
motor vehicle before, during, or after the purchase of the
5
motor vehicle for the purpose of rendering the motor vehicle
6
usable by a person with a disability; however, that 1% rate of
7
tax applies only if the tangible personal property is
8
separately itemized on the bill or invoice for the sale of the
9
motor vehicle or if the tangible personal property is
10
purchased separately from the motor vehicle and is separately
11
itemized on a bill or invoice.
For the purposes of this
12
Section, until September 1, 2009: the term "soft drinks" means
13
any complete, finished, ready-to-use, non-alcoholic drink,
14
whether carbonated or not, including, but not limited to, soda
15
water, cola, fruit juice, vegetable juice, carbonated water,
16
and all other preparations commonly known as soft drinks of
17
whatever kind or description that are contained in any closed
18
or sealed bottle, can, carton, or container, regardless of
19
size; but "soft drinks" does not include coffee, tea,
20
non-carbonated water, infant formula, milk or milk products as
21
defined in the Grade A Pasteurized Milk and Milk Products Act,
22
or drinks containing 50% or more natural fruit or vegetable
23
juice.
24

Notwithstanding any other provisions of this Act,
25
beginning September 1, 2009, "soft drinks" means non-alcoholic
26
beverages that contain natural or artificial sweeteners. "Soft

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drinks" does not include beverages that contain milk or milk
2
products, soy, rice or similar milk substitutes, or greater
3
than 50% of vegetable or fruit juice by volume.
4

Until August 1, 2009, and notwithstanding any other
5
provisions of this Act, "food for human consumption that is to
6
be consumed off the premises where it is sold" includes all
7
food sold through a vending machine, except soft drinks and
8
food products that are dispensed hot from a vending machine,
9
regardless of the location of the vending machine. Beginning
10
August 1, 2009, and notwithstanding any other provisions of
11
this Act, "food for human consumption that is to be consumed
12
off the premises where it is sold" includes all food sold
13
through a vending machine, except soft drinks, candy, and food
14
products that are dispensed hot from a vending machine,
15
regardless of the location of the vending machine.
16

Notwithstanding any other provisions of this Act,
17
beginning September 1, 2009, "food for human consumption that
18
is to be consumed off the premises where it is sold" does not
19
include candy. For purposes of this Section, "candy" means a
20
preparation of sugar, honey, or other natural or artificial
21
sweeteners in combination with chocolate, fruits, nuts or
22
other ingredients or flavorings in the form of bars, drops, or
23
pieces. "Candy" does not include any preparation that contains
24
flour or requires refrigeration.
25

Notwithstanding any other provisions of this Act,
26
beginning September 1, 2009, "nonprescription medicines and

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1
drugs" does not include grooming and hygiene products. For
2
purposes of this Section, "grooming and hygiene products"
3
includes, but is not limited to, soaps and cleaning solutions,
4
shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
5
lotions and screens, unless those products are available by
6
prescription only, regardless of whether the products meet the
7
definition of "over-the-counter-drugs". For the purposes of
8
this paragraph, "over-the-counter-drug" means a drug for human
9
use that contains a label that identifies the product as a drug
10
as required by 21 CFR 201.66. The "over-the-counter-drug"
11
label includes:
12

(A) a "Drug Facts" panel; or
13

(B) a statement of the "active ingredient(s)" with a
14

list of those ingredients contained in the compound,
15

substance or preparation.
16

Beginning on January 1, 2014 (the effective date of Public
17
Act 98-122), "prescription and nonprescription medicines and
18
drugs" includes medical cannabis purchased from a registered
19
dispensing organization under the Compassionate Use of Medical
20
Cannabis Program Act.
21

As used in this Section, "adult use cannabis" means
22
cannabis subject to tax under the Cannabis Cultivation
23
Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
24
and does not include cannabis subject to tax under the
25
Compassionate Use of Medical Cannabis Program Act.
26

If the property that is acquired from a serviceman is

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1
acquired outside Illinois and used outside Illinois before
2
being brought to Illinois for use here and is taxable under
3
this Act, the "selling price" on which the tax is computed
4
shall be reduced by an amount that represents a reasonable
5
allowance for depreciation for the period of prior
6
out-of-state use. No depreciation is allowed in cases where
7
the tax under this Act is imposed on lease receipts.
8
(Source: P.A. 103-9, eff. 6-7-23; 103-154, eff. 6-30-23;
9
103-592, eff. 1-1-25; 103-781, eff. 8-5-24; 104-6, eff.
10
6-16-25; 104-417, eff. 8-15-25.)

11

Section 15.
The Service Occupation Tax Act is amended by
12
changing Section 3-10 as follows:

13

(35 ILCS 115/3-10)
14

Sec. 3-10.
Rate of tax.
Unless otherwise provided in this
15
Section, the tax imposed by this Act is at the rate of 6.25% of
16
the "selling price", as defined in Section 2 of the Service Use
17
Tax Act, of the tangible personal property, including, on and
18
after January 1, 2025, tangible personal property transferred
19
by lease. For the purpose of computing this tax, in no event
20
shall the "selling price" be less than the cost price to the
21
serviceman of the tangible personal property transferred. The
22
selling price of each item of tangible personal property
23
transferred as an incident of a sale of service may be shown as
24
a distinct and separate item on the serviceman's billing to

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the service customer. If the selling price is not so shown, the
2
selling price of the tangible personal property is deemed to
3
be 50% of the serviceman's entire billing to the service
4
customer. When, however, a serviceman contracts to design,
5
develop, and produce special order machinery or equipment, the
6
tax imposed by this Act shall be based on the serviceman's cost
7
price of the tangible personal property transferred incident
8
to the completion of the contract.
9

Beginning on July 1, 2000 and through December 31, 2000,
10
with respect to motor fuel, as defined in Section 1.1 of the
11
Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
12
the Use Tax Act, the tax is imposed at the rate of 1.25%.
13

With respect to gasohol, as defined in the Use Tax Act, the
14
tax imposed by this Act shall apply to (i) 70% of the cost
15
price of property transferred as an incident to the sale of
16
service on or after January 1, 1990, and before July 1, 2003,
17
(ii) 80% of the selling price of property transferred as an
18
incident to the sale of service on or after July 1, 2003 and on
19
or before July 1, 2017, (iii) 100% of the selling price of
20
property transferred as an incident to the sale of service
21
after July 1, 2017 and prior to January 1, 2024, (iv) 90% of
22
the selling price of property transferred as an incident to
23
the sale of service on or after January 1, 2024 and on or
24
before December 31, 2028, and (v) 100% of the selling price of
25
property transferred as an incident to the sale of service
26
after December 31, 2028. If, at any time, however, the tax

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1
under this Act on sales of gasohol, as defined in the Use Tax
2
Act, is imposed at the rate of 1.25%, then the tax imposed by
3
this Act applies to 100% of the proceeds of sales of gasohol
4
made during that time.
5

With respect to mid-range ethanol blends, as defined in
6
Section 3-44.3 of the Use Tax Act, the tax imposed by this Act
7
applies to (i) 80% of the selling price of property
8
transferred as an incident to the sale of service on or after
9
January 1, 2024 and on or before December 31, 2028 and (ii)
10
100% of the selling price of property transferred as an
11
incident to the sale of service after December 31, 2028. If, at
12
any time, however, the tax under this Act on sales of mid-range
13
ethanol blends is imposed at the rate of 1.25%, then the tax
14
imposed by this Act applies to 100% of the selling price of
15
mid-range ethanol blends transferred as an incident to the
16
sale of service during that time.
17

With respect to majority blended ethanol fuel, as defined
18
in the Use Tax Act, the tax imposed by this Act does not apply
19
to the selling price of property transferred as an incident to
20
the sale of service on or after July 1, 2003 and on or before
21
December 31, 2028 but applies to 100% of the selling price
22
thereafter.
23

With respect to biodiesel blends, as defined in the Use
24
Tax Act, with no less than 1% and no more than 10% biodiesel,
25
the tax imposed by this Act applies to (i) 80% of the selling
26
price of property transferred as an incident to the sale of

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service on or after July 1, 2003 and on or before December 31,
2
2018 and (ii) 100% of the proceeds of the selling price after
3
December 31, 2018 and before January 1, 2024. On and after
4
January 1, 2024 and on or before December 31, 2030, the
5
taxation of biodiesel, renewable diesel, and biodiesel blends
6
shall be as provided in Section 3-5.1 of the Use Tax Act. If,
7
at any time, however, the tax under this Act on sales of
8
biodiesel blends, as defined in the Use Tax Act, with no less
9
than 1% and no more than 10% biodiesel is imposed at the rate
10
of 1.25%, then the tax imposed by this Act applies to 100% of
11
the proceeds of sales of biodiesel blends with no less than 1%
12
and no more than 10% biodiesel made during that time.
13

With respect to biodiesel, as defined in the Use Tax Act,
14
and biodiesel blends, as defined in the Use Tax Act, with more
15
than 10% but no more than 99% biodiesel material, the tax
16
imposed by this Act does not apply to the proceeds of the
17
selling price of property transferred as an incident to the
18
sale of service on or after July 1, 2003 and on or before
19
December 31, 2023. On and after January 1, 2024 and on or
20
before December 31, 2030, the taxation of biodiesel, renewable
21
diesel, and biodiesel blends shall be as provided in Section
22
3-5.1 of the Use Tax Act.
23

At the election of any registered serviceman made for each
24
fiscal year, for whom the aggregate annual cost price of
25
tangible personal property transferred as an incident to the
26
sales of service is less than 35%, or 75% in the case of

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1
servicemen transferring prescription drugs or servicemen
2
engaged in graphic arts production, of the aggregate annual
3
total gross receipts from all sales of service, the tax
4
imposed by this Act shall be based on the serviceman's cost
5
price of the tangible personal property transferred incident
6
to the sale of those services. This election may also be made
7
by a serviceman maintaining a place of business in this State
8
who makes retail sales from outside of this State to Illinois
9
customers but is not required to be registered under Section
10
2a of the Retailers' Occupation Tax Act. Beginning January 1,
11
2026, this election shall not apply to any sale of service made
12
through a marketplace that has met the threshold in subsection
13
(d) of Section 3 of this Act.
14

Beginning January 1, 2026, the tax shall be imposed at the
15
rate of 6.25% of 50% of the entire billing to the service
16
customer for all sales of service made through a marketplace
17
that has met the threshold in subsection (d) of Section 3 of
18
this Act. In no event shall 50% of the entire billing be less
19
than the cost price of the property to the marketplace
20
serviceman or the marketplace facilitator on its own sales of
21
service.
22

Until July 1, 2022 and from July 1, 2023 through December
23
31, 2025, the tax shall be imposed at the rate of 1% on food
24
prepared for immediate consumption and transferred incident to
25
a sale of service subject to this Act or the Service Use Tax
26
Act by an entity licensed under the Hospital Licensing Act,

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1
the Nursing Home Care Act, the Assisted Living and Shared
2
Housing Act, the ID/DD Community Care Act, the MC/DD Act, the
3
Specialized Mental Health Rehabilitation Act of 2013, or the
4
Child Care Act of 1969, or an entity that holds a permit issued
5
pursuant to the Life Care Facilities Act. Until July 1, 2022
6
and from July 1, 2023 through December 31, 2025, the tax shall
7
also be imposed at the rate of 1% on food for human consumption
8
that is to be consumed off the premises where it is sold (other
9
than alcoholic beverages, food consisting of or infused with
10
adult use cannabis, soft drinks, and food that has been
11
prepared for immediate consumption and is not otherwise
12
included in this paragraph).
13

Beginning on July 1, 2022 and until July 1, 2023, the tax
14
shall be imposed at the rate of 0% on food prepared for
15
immediate consumption and transferred incident to a sale of
16
service subject to this Act or the Service Use Tax Act by an
17
entity licensed under the Hospital Licensing Act, the Nursing
18
Home Care Act, the Assisted Living and Shared Housing Act, the
19
ID/DD Community Care Act, the MC/DD Act, the Specialized
20
Mental Health Rehabilitation Act of 2013, or the Child Care
21
Act of 1969, or an entity that holds a permit issued pursuant
22
to the Life Care Facilities Act. Beginning July 1, 2022 and
23
until July 1, 2023, the tax shall also be imposed at the rate
24
of 0% on food for human consumption that is to be consumed off
25
the premises where it is sold (other than alcoholic beverages,
26
food consisting of or infused with adult use cannabis, soft

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1
drinks, and food that has been prepared for immediate
2
consumption and is not otherwise included in this paragraph).
3

On and after January 1, 2026, food prepared for immediate
4
consumption and transferred incident to a sale of service
5
subject to this Act or the Service Use Tax Act by an entity
6
licensed under the Hospital Licensing Act, the Nursing Home
7
Care Act, the Assisted Living and Shared Housing Act, the
8
ID/DD Community Care Act, the MC/DD Act, the Specialized
9
Mental Health Rehabilitation Act of 2013, or the Child Care
10
Act of 1969, or an entity that holds a permit issued pursuant
11
to the Life Care Facilities Act is exempt from the tax imposed
12
by this Act. On and after January 1, 2026, food for human
13
consumption that is to be consumed off the premises where it is
14
sold (other than alcoholic beverages, food consisting of or
15
infused with adult use cannabis, soft drinks, candy, and food
16
that has been prepared for immediate consumption and is not
17
otherwise included in this paragraph) is exempt from the tax
18
imposed by this Act.
19

The tax shall be imposed at the rate of 1% on prescription
20
and nonprescription medicines, drugs, medical appliances,
21
products classified as Class III medical devices by the United
22
States Food and Drug Administration that are used for cancer
23
treatment pursuant to a prescription, as well as any
24
accessories and components related to those devices,
25
modifications to a motor vehicle for the purpose of rendering
26
it usable by a person with a disability, and insulin, blood

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1
sugar testing materials, syringes, and needles used by human
2
diabetics.
Beginning on July 1, 2026, the 1% rate of tax on
3
modifications to a motor vehicle for the purpose of rendering
4
the motor vehicle usable by a person with a disability applies
5
to tangible personal property that is installed in or on a
6
motor vehicle before, during, or after the purchase of the
7
motor vehicle for the purpose of rendering the motor vehicle
8
usable by a person with a disability; however, that 1% rate of
9
tax applies only if the tangible personal property is
10
separately itemized on the bill or invoice for the sale of the
11
motor vehicle or if the tangible personal property is
12
purchased separately from the motor vehicle and is separately
13
itemized on a bill or invoice.
For the purposes of this
14
Section, until September 1, 2009: the term "soft drinks" means
15
any complete, finished, ready-to-use, non-alcoholic drink,
16
whether carbonated or not, including, but not limited to, soda
17
water, cola, fruit juice, vegetable juice, carbonated water,
18
and all other preparations commonly known as soft drinks of
19
whatever kind or description that are contained in any closed
20
or sealed can, carton, or container, regardless of size; but
21
"soft drinks" does not include coffee, tea, non-carbonated
22
water, infant formula, milk or milk products as defined in the
23
Grade A Pasteurized Milk and Milk Products Act, or drinks
24
containing 50% or more natural fruit or vegetable juice.
25

Notwithstanding any other provisions of this Act,
26
beginning September 1, 2009, "soft drinks" means non-alcoholic

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1
beverages that contain natural or artificial sweeteners. "Soft
2
drinks" does not include beverages that contain milk or milk
3
products, soy, rice or similar milk substitutes, or greater
4
than 50% of vegetable or fruit juice by volume.
5

Until August 1, 2009, and notwithstanding any other
6
provisions of this Act, "food for human consumption that is to
7
be consumed off the premises where it is sold" includes all
8
food sold through a vending machine, except soft drinks and
9
food products that are dispensed hot from a vending machine,
10
regardless of the location of the vending machine. Beginning
11
August 1, 2009, and notwithstanding any other provisions of
12
this Act, "food for human consumption that is to be consumed
13
off the premises where it is sold" includes all food sold
14
through a vending machine, except soft drinks, candy, and food
15
products that are dispensed hot from a vending machine,
16
regardless of the location of the vending machine.
17

Notwithstanding any other provisions of this Act,
18
beginning September 1, 2009, "food for human consumption that
19
is to be consumed off the premises where it is sold" does not
20
include candy. For purposes of this Section, "candy" means a
21
preparation of sugar, honey, or other natural or artificial
22
sweeteners in combination with chocolate, fruits, nuts or
23
other ingredients or flavorings in the form of bars, drops, or
24
pieces. "Candy" does not include any preparation that contains
25
flour or requires refrigeration.
26

Notwithstanding any other provisions of this Act,

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1
beginning September 1, 2009, "nonprescription medicines and
2
drugs" does not include grooming and hygiene products. For
3
purposes of this Section, "grooming and hygiene products"
4
includes, but is not limited to, soaps and cleaning solutions,
5
shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
6
lotions and screens, unless those products are available by
7
prescription only, regardless of whether the products meet the
8
definition of "over-the-counter-drugs". For the purposes of
9
this paragraph, "over-the-counter-drug" means a drug for human
10
use that contains a label that identifies the product as a drug
11
as required by 21 CFR 201.66. The "over-the-counter-drug"
12
label includes:
13

(A) a "Drug Facts" panel; or
14

(B) a statement of the "active ingredient(s)" with a
15

list of those ingredients contained in the compound,
16

substance or preparation.
17

Beginning on January 1, 2014 (the effective date of Public
18
Act 98-122), "prescription and nonprescription medicines and
19
drugs" includes medical cannabis purchased from a registered
20
dispensing organization under the Compassionate Use of Medical
21
Cannabis Program Act.
22

As used in this Section, "adult use cannabis" means
23
cannabis subject to tax under the Cannabis Cultivation
24
Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
25
and does not include cannabis subject to tax under the
26
Compassionate Use of Medical Cannabis Program Act.

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1
(Source: P.A. 103-9, eff. 6-7-23; 103-154, eff. 6-30-23;
2
103-592, eff. 1-1-25; 103-781, eff. 8-5-24; 104-6, eff.
3
6-16-25; 104-417, eff. 8-15-25.)

4

Section 20.
The Retailers' Occupation Tax Act is amended
5
by changing Section 2-10 as follows:

6

(35 ILCS 120/2-10)

from Ch. 120, par. 441-10
7

Sec. 2-10.
Rate of tax.
Unless otherwise provided in this
8
Section, the tax imposed by this Act is at the rate of 6.25% of
9
gross receipts from sales, which, on and after January 1,
10
2025, includes leases, of tangible personal property made in
11
the course of business.
12

Beginning on July 1, 2000 and through December 31, 2000,
13
with respect to motor fuel, as defined in Section 1.1 of the
14
Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
15
the Use Tax Act, the tax is imposed at the rate of 1.25%.
16

Beginning on August 6, 2010 through August 15, 2010, and
17
beginning again on August 5, 2022 through August 14, 2022,
18
with respect to sales tax holiday items as defined in Section
19
2-8 of this Act, the tax is imposed at the rate of 1.25%.
20

Within 14 days after July 1, 2000 (the effective date of
21
Public Act 91-872), each retailer of motor fuel and gasohol
22
shall cause the following notice to be posted in a prominently
23
visible place on each retail dispensing device that is used to
24
dispense motor fuel or gasohol in the State of Illinois: "As of

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1
July 1, 2000, the State of Illinois has eliminated the State's
2
share of sales tax on motor fuel and gasohol through December
3
31, 2000. The price on this pump should reflect the
4
elimination of the tax." The notice shall be printed in bold
5
print on a sign that is no smaller than 4 inches by 8 inches.
6
The sign shall be clearly visible to customers. Any retailer
7
who fails to post or maintain a required sign through December
8
31, 2000 is guilty of a petty offense for which the fine shall
9
be $500 per day per each retail premises where a violation
10
occurs.
11

With respect to gasohol, as defined in the Use Tax Act, the
12
tax imposed by this Act applies to (i) 70% of the proceeds of
13
sales made on or after January 1, 1990, and before July 1,
14
2003, (ii) 80% of the proceeds of sales made on or after July
15
1, 2003 and on or before July 1, 2017, (iii) 100% of the
16
proceeds of sales made after July 1, 2017 and prior to January
17
1, 2024, (iv) 90% of the proceeds of sales made on or after
18
January 1, 2024 and on or before December 31, 2028, and (v)
19
100% of the proceeds of sales made after December 31, 2028. If,
20
at any time, however, the tax under this Act on sales of
21
gasohol, as defined in the Use Tax Act, is imposed at the rate
22
of 1.25%, then the tax imposed by this Act applies to 100% of
23
the proceeds of sales of gasohol made during that time.
24

With respect to mid-range ethanol blends, as defined in
25
Section 3-44.3 of the Use Tax Act, the tax imposed by this Act
26
applies to (i) 80% of the proceeds of sales made on or after

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1
January 1, 2024 and on or before December 31, 2028 and (ii)
2
100% of the proceeds of sales made after December 31, 2028. If,
3
at any time, however, the tax under this Act on sales of
4
mid-range ethanol blends is imposed at the rate of 1.25%, then
5
the tax imposed by this Act applies to 100% of the proceeds of
6
sales of mid-range ethanol blends made during that time.
7

With respect to majority blended ethanol fuel, as defined
8
in the Use Tax Act, the tax imposed by this Act does not apply
9
to the proceeds of sales made on or after July 1, 2003 and on
10
or before December 31, 2028 but applies to 100% of the proceeds
11
of sales made thereafter.
12

With respect to biodiesel blends, as defined in the Use
13
Tax Act, with no less than 1% and no more than 10% biodiesel,
14
the tax imposed by this Act applies to (i) 80% of the proceeds
15
of sales made on or after July 1, 2003 and on or before
16
December 31, 2018 and (ii) 100% of the proceeds of sales made
17
after December 31, 2018 and before January 1, 2024. On and
18
after January 1, 2024 and on or before December 31, 2030, the
19
taxation of biodiesel, renewable diesel, and biodiesel blends
20
shall be as provided in Section 3-5.1 of the Use Tax Act. If,
21
at any time, however, the tax under this Act on sales of
22
biodiesel blends, as defined in the Use Tax Act, with no less
23
than 1% and no more than 10% biodiesel is imposed at the rate
24
of 1.25%, then the tax imposed by this Act applies to 100% of
25
the proceeds of sales of biodiesel blends with no less than 1%
26
and no more than 10% biodiesel made during that time.

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1

With respect to biodiesel, as defined in the Use Tax Act,
2
and biodiesel blends, as defined in the Use Tax Act, with more
3
than 10% but no more than 99% biodiesel, the tax imposed by
4
this Act does not apply to the proceeds of sales made on or
5
after July 1, 2003 and on or before December 31, 2023. On and
6
after January 1, 2024 and on or before December 31, 2030, the
7
taxation of biodiesel, renewable diesel, and biodiesel blends
8
shall be as provided in Section 3-5.1 of the Use Tax Act.
9

Until July 1, 2022 and from July 1, 2023 through December
10
31, 2025, with respect to food for human consumption that is to
11
be consumed off the premises where it is sold (other than
12
alcoholic beverages, food consisting of or infused with adult
13
use cannabis, soft drinks, and food that has been prepared for
14
immediate consumption), the tax is imposed at the rate of 1%.
15
Beginning July 1, 2022 and until July 1, 2023, with respect to
16
food for human consumption that is to be consumed off the
17
premises where it is sold (other than alcoholic beverages,
18
food consisting of or infused with adult use cannabis, soft
19
drinks, and food that has been prepared for immediate
20
consumption), the tax is imposed at the rate of 0%. On and
21
after January 1, 2026, food for human consumption that is to be
22
consumed off the premises where it is sold (other than
23
alcoholic beverages, food consisting of or infused with adult
24
use cannabis, soft drinks, candy, and food that has been
25
prepared for immediate consumption) is exempt from the tax
26
imposed by this Act.

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1

With respect to prescription and nonprescription
2
medicines, drugs, medical appliances, products classified as
3
Class III medical devices by the United States Food and Drug
4
Administration that are used for cancer treatment pursuant to
5
a prescription, as well as any accessories and components
6
related to those devices, modifications to a motor vehicle for
7
the purpose of rendering it usable by a person with a
8
disability, and insulin, blood sugar testing materials,
9
syringes, and needles used by human diabetics, the tax is
10
imposed at the rate of 1%.
Beginning on July 1, 2026, the 1%
11
rate of tax on modifications to a motor vehicle for the purpose
12
of rendering the motor vehicle usable by a person with a
13
disability applies to tangible personal property that is
14
installed in or on a motor vehicle before, during, or after the
15
purchase of the motor vehicle for the purpose of rendering the
16
motor vehicle usable by a person with a disability; however,
17
that 1% rate of tax applies only if the tangible personal
18
property is separately itemized on the bill or invoice for the
19
sale of the motor vehicle or if the tangible personal property
20
is purchased separately from the motor vehicle and is
21
separately itemized on a bill or invoice.
For the purposes of
22
this Section, until September 1, 2009: the term "soft drinks"
23
means any complete, finished, ready-to-use, non-alcoholic
24
drink, whether carbonated or not, including, but not limited
25
to, soda water, cola, fruit juice, vegetable juice, carbonated
26
water, and all other preparations commonly known as soft

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1
drinks of whatever kind or description that are contained in
2
any closed or sealed bottle, can, carton, or container,
3
regardless of size; but "soft drinks" does not include coffee,
4
tea, non-carbonated water, infant formula, milk or milk
5
products as defined in the Grade A Pasteurized Milk and Milk
6
Products Act, or drinks containing 50% or more natural fruit
7
or vegetable juice.
8

Notwithstanding any other provisions of this Act,
9
beginning September 1, 2009, "soft drinks" means non-alcoholic
10
beverages that contain natural or artificial sweeteners. "Soft
11
drinks" does not include beverages that contain milk or milk
12
products, soy, rice or similar milk substitutes, or greater
13
than 50% of vegetable or fruit juice by volume.
14

Until August 1, 2009, and notwithstanding any other
15
provisions of this Act, "food for human consumption that is to
16
be consumed off the premises where it is sold" includes all
17
food sold through a vending machine, except soft drinks and
18
food products that are dispensed hot from a vending machine,
19
regardless of the location of the vending machine. Beginning
20
August 1, 2009, and notwithstanding any other provisions of
21
this Act, "food for human consumption that is to be consumed
22
off the premises where it is sold" includes all food sold
23
through a vending machine, except soft drinks, candy, and food
24
products that are dispensed hot from a vending machine,
25
regardless of the location of the vending machine.
26

Notwithstanding any other provisions of this Act,

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1
beginning September 1, 2009, "food for human consumption that
2
is to be consumed off the premises where it is sold" does not
3
include candy. For purposes of this Section, "candy" means a
4
preparation of sugar, honey, or other natural or artificial
5
sweeteners in combination with chocolate, fruits, nuts or
6
other ingredients or flavorings in the form of bars, drops, or
7
pieces. "Candy" does not include any preparation that contains
8
flour or requires refrigeration.
9

Notwithstanding any other provisions of this Act,
10
beginning September 1, 2009, "nonprescription medicines and
11
drugs" does not include grooming and hygiene products. For
12
purposes of this Section, "grooming and hygiene products"
13
includes, but is not limited to, soaps and cleaning solutions,
14
shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
15
lotions and screens, unless those products are available by
16
prescription only, regardless of whether the products meet the
17
definition of "over-the-counter-drugs". For the purposes of
18
this paragraph, "over-the-counter-drug" means a drug for human
19
use that contains a label that identifies the product as a drug
20
as required by 21 CFR 201.66. The "over-the-counter-drug"
21
label includes:
22

(A) a "Drug Facts" panel; or
23

(B) a statement of the "active ingredient(s)" with a
24

list of those ingredients contained in the compound,
25

substance or preparation.
26

Beginning on January 1, 2014 (the effective date of Public

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1
Act 98-122), "prescription and nonprescription medicines and
2
drugs" includes medical cannabis purchased from a registered
3
dispensing organization under the Compassionate Use of Medical
4
Cannabis Program Act.
5

As used in this Section, "adult use cannabis" means
6
cannabis subject to tax under the Cannabis Cultivation
7
Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
8
and does not include cannabis subject to tax under the
9
Compassionate Use of Medical Cannabis Program Act.
10
(Source: P.A. 103-9, eff. 6-7-23; 103-154, eff. 6-30-23;
11
103-592, eff. 1-1-25; 103-781, eff. 8-5-24; 104-417, eff.
12
8-15-25.)

13

Section 99.
Effective date.
This Act takes effect upon
14
becoming law.

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