As of September 1st, 2009, Illinois merchants will see changes in the sales and use taxes associated with candy, personal grooming and hygiene products and soft drinks.
What Once Was Food Now Isn’t
Candy and soft drinks, sold right there in the supermarket were once considered food (taxed at 1%). Not very good food, certainly not healthy for you in most cases, but food nonetheless. Not anymore. Items that fall within the designation of “Candy” as well as the expanded definition for “soft drinks” will be taxed at the higher general merchandise rate (6.25%).
Candy. Illinois law defines “candy” as follows: 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. This would include items that range from gum and breath mints to choco...
By Charles M Cooper ยท August 10 2009
small business, sales tax, illinois, use tax
