Illinois legislation · 104th General Assembly
Illinois SB1718: USE/OCC TAX-SCHOOL HOLIDAY
Status: Introduced, August 6, 2026
Creates the Back-to-School Sales Tax Holiday Act. Provides that no sales tax shall be imposed on eligible merchandise purchased by any individual or entity in the State of Illinois during the sales tax holiday period. Provides that the sales tax holiday period is the period beginning at 12:01 a.m. on the first Friday in August and ending at 11:59 p.m. on the following Sunday. Provides that "sales tax" means the taxes imposed under the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Effective immediately.
What the bill says
A bill FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026SB1718Introduced 2/5/2025, by Sen. Michael E. HastingsSYNOPSIS AS INTRODUCED: New Act New Act New Act Creates the Back-to-School Sales Tax Holiday Act. Provides that nosales tax shall be imposed on eligible merchandise purchased by anyindividual or entity in the State of Illinois during the sales tax holidayperiod. Provides that the sales tax holiday period is the period beginningat 12:01 a.m. on the first Friday in August and ending at 11:59 p.m. on thefollowing Sunday…
From the introduced text, February 5, 2025:
A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026SB1718Introduced 2/5/2025, by Sen. Michael E. HastingsSYNOPSIS AS INTRODUCED: New Act New Act New Act Creates the Back-to-School Sales Tax Holiday Act. Provides that nosales tax shall be imposed on eligible merchandise purchased by anyindividual or entity in the State of Illinois during the sales tax holidayperiod. Provides that the sales tax holiday period is the period beginningat 12:01 a.m. on the first Friday in August and ending at 11:59 p.m. on thefollowing Sunday. Provides that "sales tax" means the taxes imposed underthe Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act,and the Retailers' Occupation Tax Act. Effective immediately. LRB104 08114 HLH 18160 b LRB104 08114 HLH 18160 b LRB104 08114 HLH 18160 b A BILL FOR SB1718LRB104 08114 HLH 18160 b SB1718 LRB104 08114 HLH 18160 b SB1718 LRB104 08114 HLH 18160 b AN ACT concerning revenue. Be it enacted by the People of the State of Illinois, represented in the General Assembly: Section 1.Short title.This Act may be cited as the Back-to-School Sales Tax Holiday Act. Section 5.Purpose.The purpose of this Act is to create a temporary sales tax holiday in Illinois to help reduce the financial burden on families during the back-to-school season, provide relief to businesses, and support economic recovery by …