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News Type – Wednesday, August 21, 2024
FY Bulletin 2025-06, New Sales Tax Exemption for Qualified Purchases of Home-Delivered Meals, Effective July 1, 2024
Effective July 1, 2024, purchases of home-delivered meals provided to Medicare or Medicaid recipients where payment is made by an intermediary, such as a Medicare Administrative Contractor, a Managed Care Organization, or a Medicare Advantage Organization, pursuant to a government contract, are exempt from the Retailers’ Occupation Tax Act, the Service Occupation Tax Act, the Use Tax Act, and the Service Use Tax Act. 35 ILCS 120/2-5(49); 35 ILCS 115/3-5(36); 35 ILCS 110/3-5(35); 35 ILCS 105/3-5(44).
For more information, see FY Bulletin 2025-06, New Sales Tax Exemption for Qualified Purchases of Home-Delivered Meals, Effective July 1, 2024.