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Beginning September 1, 2009, for Illinois taxing purposes, candy is 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. "Candy" will be taxed as general merchandise (high rate).
For more information on what qualifies as candy, see the FY 2010-01 Informational Bulletin.