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Possible online services disruption due to Internet related outage

A worldwide technology outage is causing disruption to some State of Illinois online systems.  We are aware of this issue and are diligently working on restoration.

Are sales of candy taxed the same as other food?

No. Candy is taxed at the general merchandise sales tax rate of 6.25%. "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. Candy does not include any preparation that contains flour or requires refrigeration. 86 Ill. Adm. Code 130.310(d)(7).

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