Amends the Service Use Tax Act and the Service Occupation Tax Act. Extends the 1% rate of tax to food prepared for immediate consumption and transferred incident to a sale of service at a facility subject to the Assisted Living and Shared Housing Act or the Life Care Facilities Act.

Statutes affected:
Introduced: 35 ILCS 110/3, 35 ILCS 115/3
Engrossed: 35 ILCS 110/3, 35 ILCS 115/3