What is significant about retail sales of qualifying food, drugs, and medical appliances?

Illinois law allows qualifying food, drugs, and medical appliances to be taxed at a lower rate in a retail sale than general merchandise.  For more information on what sales qualify for the reduced rate for food, drugs, and medical appliances, see our Sales and Use Tax information page.

For more detailed information on qualifying food, drugs, and medical appliances, see 86 Ill. Admin. Code Sections 130.310 amd 130.311.

If you have additional inquiries, you may submit them to the Questions, Comments, or Request form.