SALES TAX-REDUCED RATE-CONDOMS
Summary
Amends the Retailers' Occupation Tax Act. Provides that internal (also known as female) and male condoms, incontinence products, diapers, and baby wipes shall be taxed by the State at a rate of 1% (currently, 6.25%). Provides that the net revenue from the 1% tax collected from the sale of those products shall be deposited into the State and Local Sales Tax Reform Fund. Amends the Use Tax, Service Occupation Tax, and Service Occupation Use Tax Acts to make conforming changes.
Bill status
failed
1 of 4 stages cleared
Introduction
Feb 2021
Committee Review
Floor Vote
Governor
Introduced Feb 26, 2021
Last action Jan 10, 2023
Floor votes
How they voted
No floor votes recorded yet.
Full legislative history
Actions timeline
Total actions
6
Key actions
0
Committee
3
Apr 16, 2021
Committee
Rule 3-9(a) / Re-referred to Assignments
upper
Mar 16, 2021
Committee
Assigned to Revenue
upper
Feb 26, 2021
Committee
Referred to Assignments
upper
1 primary · 0 co-sponsors
Sponsors
Role
Legislator
Party
State
District
P
Omar Aquino
DDemocratic
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