Pharmacies may not add sales tax on any beneficiary co-payments for drugs covered under the Medicare Part D program or the Illinois Cares Rx program.
According to the United States Department of Health and Human Services, sales tax cannot be added to a beneficiary's co-payment on covered drugs under the Medicare Part D program. The same applies to the state's Illinois Cares Rx program. Any sales tax due is the responsibility of the private Prescription Drug Provider (PDP), not the beneficiary. For example, a qualifying senior covered under Medicare Part D with a $10 co-payment may not be charged tax on that co-payment.
Pharmacies found to be in violation may be subject to penalties.
For more information, please call the Illinois Department of Revenue at 217 782-2844.