(35 ILCS 120/2-5.5)
Food and drugs sold by not-for-profit organizations; exemption.
The Department shall not collect the 1% tax imposed under this Act from any not-for-profit organization that sells
food in a food distribution program at a price below the retail cost of the
food to purchasers who, as a condition of participation in the program, are
required to perform community service, located in a county or municipality that
notifies the Department, in writing, that the county or municipality does not
want the tax to be collected from any of such organizations located
in the county or municipality.
(Source: P.A. 100-1171, eff. 1-4-19.)