SALES TAX-SCHOOLS

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that the general rate of tax under the Acts shall be 7.25% (currently, 6.25%). Provides that the additional moneys received from the increase shall be deposited into the School Infrastructure Support Fund. Provides that moneys in the School Infrastructure Support Fund shall be used to make grants to school districts in the State for safety and security upgrades, energy efficient heating and cooling systems, building projects, and facility enhancements, and for the payment of obligations issued by the school district. Amends the Department of Commerce and Economic Opportunity Law of the Civil Administrative Code of Illinois and the State Finance Act to make conforming changes. Effective July 1, 2015.