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

In a retail sale, qualifying food, drugs, and medical appliances are taxed at a lower rate of 1% than general merchandise which is taxed at 6.25%. (Locally imposed taxes may also apply.)

For more information on what food, drug, and medical appliance sales qualify for the reduced rate, see PIO-101, Illinois Sales and Use Tax Matrix. See also 86 Ill. Adm. Code Sections 130.310 and 130.311. 

If you have additional inquiries, you may submit them on the Questions, Comments, or Requests form.