Illinois Administrative Code
Title 86 - REVENUE
Part 150 - USE TAX
Subpart C - KINDS OF USES AND USERS NOT TAXED
Section 150.337 - Food, Drugs, Medicines and Medical Appliances When Purchased for Use by a Person Receiving Medical Assistance under the Illinois Public Aid Code

Beginning January 1, 2001, the Use Tax shall not apply to the use of food for human consumption that is to be consumed off the premises where it is sold (other than alcoholic beverages, soft drinks, and food that has been prepared for immediate consumption) and prescription and nonprescription medicines, drugs, medical appliances, and insulin, urine testing materials, syringes, and needles used by diabetics, for human use, when purchased by a serviceman for use by a person receiving medical assistance under Article 5 of the Illinois Public Aid Code who resides in a licensed long-term care facility, as defined in the Nursing Home Care Act. (Section 3-5 of the Act)