The bill amends the Use Tax Act of 1937 by updating definitions and legal language within Section 2b. Key insertions include clarifications on terms such as "computer," "durable medical equipment," and "prescription," which now specify that these items must be dispensed in accordance with a prescription. Additionally, the definition of "dietary supplement" has been refined to include specific labeling requirements and ingredients, while the term "direct mail" has been expanded to clarify the scope of printed materials delivered to a mass audience.
Several deletions have also been made to streamline the language, such as removing outdated phrases and clarifying the definitions of "lease or rental" and "drug." The bill emphasizes the importance of accurate definitions to ensure proper tax application and compliance. Furthermore, the enactment of this amendatory act is contingent upon the passage of House Bill No. 4883, indicating a coordinated legislative effort.
Statutes affected: House Introduced Bill: 205.92