SB 2413

Abstract

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that tangible personal property produced by a manufacturer and provided free of charge to consumers as a sample of the manufacturer's product for the purpose of encouraging consumers to purchase the same or similar items produced by the manufacturer is exempt from taxation under the Acts. Excludes the exemption from the Acts' automatic sunset provisions. Effective immediately.