Illinois Administrative Code
Title 86 - REVENUE
Part 420 - LIQUOR CONTROL ACT
Section 420.40 - Non-Beverage Alcoholic Preparations and Compounds
Current through Register Vol. 48, No. 38, September 20, 2024
a) Manufacturers who hold non-beverage user's licenses under the Act are not required to pay any gallonage tax when they sell any of the following products which contain alcoholic liquor, but which are unfit for beverage purposes: Patent and proprietary medicines; medicinal, antiseptic, culinary and toilet preparations; flavoring extracts, syrups and food products; scientific, industrial and chemical products.
b) Manufacturers or importing distributors selling alcoholic liquor to licensed non-beverage users for use in the manufacture of such products, or for scientific, chemical, experimental or mechanical purposes, are not liable for the gallonage tax on such sales. The words "non-beverage user" include laboratories, hospitals and sanatoria using alcohol for non-beverage purposes.
c) Bitters:
d) Malt Tonics:
Malt tonics, unless medicated, are deemed to be alcoholic liquors, and tax must be paid by manufacturers and importing distributors with respect to the sale or use thereof to the same extent as any other alcoholic liquor.