Illinois HB 3179: USE/OCC TAX-DIAPERS
Status: Rule 19(a) / Re-referred to Rules Committee (as of 2025-03-21)
State: Illinois · Session: 104th · Bill: HB 3179
Sponsors: Ryan Spain
Bill Text
• Illinois General Assembly - Full Text of HB3179 • • • • • • • • • • • • Select Language × The Illinois General Assembly offers the Google Translate™ service for visitor convenience. In no way should it be considered accurate as to the translation of any content herein. Visitors of the Illinois General Assembly website are encouraged to use other translation services available on the internet. The English language version is always the official and authoritative version of this website. NOTE: To return to the original English language version, select the "Show Original" button on the Google Translate™ menu bar at the top of the window. Choose Language English Afrikaans Albanian Arabic Armenian Azerbaijani Basque Bengali Bosnian Catalan Croatian Czech Danish Dutch Esperanto Estonian Filipino Finnish French Galician Georgian German Greek Gujarati Haitian Creole Hausa Hawaiian Hebrew Hindi Hungarian Icelandic Indonesian Interlingua Interlingue Inuktitut Irish Italian Japanese Javanese Kannada Khmer Korean Latin Latvian Lithuanian Luxembourgish Macedonian Malagasy Malayalam Maltese Maori Marathi Myanmar Nepali Norwegian Odia Pashto Punjabi Romanian Russian Samoan Sango Sanskrit Sardinian Sindhi Sinhala Slovak Slovenian Somali Southern Sotho Spanish Sundanese Swahili Swedish Tamil Telugu Thai Tigrinya Tonga Turkish Ukrainian Urdu Vietnamese Welsh Xhosa Yiddish Yoruba Zulu Powered by Translate Close Illinois General Assembly Top Navigation Bar Translate Learn Select General Assembly Search the 104th General Assembly Enter search terms for legislation, members, committees, or schedules. ILGA.GOV • • LEGISLATION & LAWS • Bills & Resolutions • Public Acts • Illinois Compiled Statutes • Illinois Constitution • Search Legislation • Glossary • Guide • Reports & Inquiry • Legislative Reports • Special Reports • FTP Site • Legislator Lookup • Capitol Complex Phone Numbers • Rules & Regulations • Illinois Register • Administrative Rules • Senate • Members • Schedules • Committees • Request for Remote Testimony • Journals • Transcripts • Rules • Audio/Video • FOIA Information • Senate Employment Opportunities • Media Guidelines • House • Members • Schedules • Committees • Submit testimony for House Committees • Journals • Transcripts • Rules • Audio/Video • FOIA Information • House Employment Opportunities • Log In Mobile Top Bar Search the 104th General Assembly Enter keywords to search the Illinois General Assembly website. Full Text of HB3179 • Home • Legislation • Full Text HB3179 - 104th General Assembly • Bill Status • Full Text • Votes • Witness Slips Select Menu Bill Status Full Text Votes Witness Slips Printer Friendly Version Introduced Printer Friendly Version Introduced Open PDF 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB3179 Introduced 2/18/2025, by Rep. Ryan Spain SYNOPSIS AS INTRODUCED: 35 ILCS 105/3-10 from Ch. 120, par. 439.33-10 35 ILCS 110/3-10 from Ch. 120, par. 439.33-10 35 ILCS 115/3-10 from Ch. 120, par. 439.103-10 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. Reduces the rate of tax on diapers and baby wipes to 1% (currently, 6.25%). Makes various formatting changes. LRB104 10134 HLH 20206 b A BILL FOR HB3179LRB104 10134 HLH 20206 b 1 AN ACT concerning revenue. 2 Be it enacted by the People of the State of Illinois, 3represented in the General Assembly: 4 Section 5. The Use Tax Act is amended by changing Section 53-10 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 8Section, the tax imposed by this Act is at the rate of 6.25% of 9either the selling price or the fair market value, if any, of 10the tangible personal property, which, on and after January 1, 112025, includes leases of tangible personal property. In all 12cases where property functionally used or consumed is the same 13as the property that was purchased at retail, then the tax is 14imposed on the selling price of the property. In all cases 15where property functionally used or consumed is a by-product 16or waste product that has been refined, manufactured, or 17produced from property purchased at retail, then the tax is 18imposed on the lower of the fair market value, if any, of the 19specific property so used in this State or on the selling price 20of the property purchased at retail
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