Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, beginning January 1, 2027, "production agriculture" also includes scouting crops, inspecting or repairing fences used to raise livestock, tile mapping, and herding or inspecting livestock.

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