Illinois DOR Proposes Amendments to Retailers’ Occupation Tax Rules

The Illinois Department of Revenue (DOR) proposed amendments to the Retailers’ Occupation Tax rules. The proposal includes measures to add food for human consumption that is to be consumed off the premises, where it is sold, as exempt from the State Retailers’ Occupation Tax, excluding alcoholic liquor, food consisting of or infused with adult-use cannabis, soft drinks, candy, and food prepared for immediate consumption. Comments on the proposed rules are due by June 29. [Ill. Dep’t of Revenue, Proposed Reg. Sections 130.120 and 130.310, 05/15/26, Ill. Reg.]