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Be alert for fraudulent messages or websites attempting to steal your banking information, login credentials, or credit card details. The Illinois Department of Revenue (IDOR) will never request personal or financial information via text message. To confirm official communications or contact details, always visit https://tax.illinois.gov.

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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% rather 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. 

Note: Effective January 1, 2026, the State of Illinois will eliminate the one-percent (1%) sales and use tax on grocery sales. This change will require all retailers to report their grocery sales differently on Form ST-1, Sales and Use Tax and E911 Surcharge Return. This change in law also authorizes municipalities and counties to impose a local grocery tax rate of exactly one-percent (1%) by ordinance. See Public Act 103-0781. For more information, see Informational Bulletin FY 2026-03, Illinois Grocery Tax Changes Effective January 1, 2026.

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.