So the tax may depend on where you are from?

The Trib has the budget document as a PDF

On Page 32 of the PDF there is a set of actions intended to 'mitigate any unintended economic consequences'

"Given the historic policy of maintaining access to food and pharmaceuticals, the retail sale of food and pharmaceuticals to Illinois residents will not be subject to gross receipts tax."

So if you sell someone food or pharmaceuticals you have to ask them if they are a resident? That's the way I read it, if a drug store in Calumet City fills a prescription for someone from Indiana it is subject to the tax? Same thing if someone buys a burger in downtown Chicago at a hotel? Oh you are from out of state, I have to pay tax on that. If I am understanding this right, it is going to be a management nightmare.

Much more on the gross receipts tax at OneMan's Thoughts including some insight into the impacts on health care providers.

OneMan