Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that certain supplies purchased by a day care center are exempt from the taxes imposed under those Acts. Effective immediately.

Statutes affected:
Introduced: 35 ILCS 105/3, 35 ILCS 110/3, 35 ILCS 115/3, 35 ILCS 120/2