USE/OCC TX-MODIFIED VEHICLES

Also relevant to:Person with a disability

Where it is in the process

Plain-English Summary

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, beginning on July 1, 2026, the 1% rate of tax on modifications to a motor vehicle for the purpose of rendering the motor vehicle usable by a person with a disability applies to tangible personal property that is installed in or on a motor vehicle before, during, or after the purchase of the motor vehicle for the purpose of rendering the motor vehicle usable by a …

Source: OpenStates · fetched April 24, 2026

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