Are sales of candy taxed the same as other food?

No. Unlike some retail sales of some foods, Illinois law requires that retail sales of candy be taxed at the general merchandise tax rate. "Candy" is defined as a preparation of sugar, honey, or other natural or artificial sweeteners, in combination with chocolate, fruits, nuts, or other ingredients or flavorings in the form of bars, drops, or pieces (but not including any preparation that contains flour or requires refrigeration).

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