Illinois House Bill 4151: USE/OCC TX-CLOTHING

Illinois · 104th session

What it does

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that the rate of tax on clothing with a selling price of less than $100 shall be 1.25% (currently, 6.25%). Makes changes concerning the distribution of proceeds from the taxes imposed on those sales to provide that 100% of the proceeds are deposited into certain local government funds.

Latest action

Referred to Rules Committee (2025-10-15)

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