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To determine the rate of tax, see PIO-115, Tax Rate Information for Retail Sales of Food and Medicine. For detailed information on the tax treatment of food, see IDOR’s administrative rules at 86 Ill. Adm. Code 130.310.
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You may access additional information by searching the entire Illinois Department of Revenue website.
If you have additional inquiries, you may submit them on the Questions, Comments, or Requests form.