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The State of Illinois does not have a sales tax exemption for clothing, which includes footware. The State of Illinois only has a lower sales tax of about 2% on food and medicine. Cola, candy, ice teas, and fruit drinks are NOT considered to be food. However, candy that has flour in it, like Butterfinger and Kit Kat ARE considered to be food, thus getting the lower tax. Everything that is not food or medicine is taxed at the higher 7.75%, which may be a little higher or lower depending on local sales taxes.

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