IL HR1431

Request the Illinois Department of Revenue to conduct a study measuring potential annual tax revenue gains if all prescriptions for Illinois residents were filled by in-state pharmacies instead of out-of-state mail order pharmacies.

Acknowledge that state-operated health insurance programs and employer-sponsored coverage offer mail order prescription options, which may route prescriptions to out-of-state pharmacies not subject to Illinois sales tax.

Recognize that Illinois-based pharmacies must pay applicable sales taxes on prescriptions while some out-of-state mail order pharmacies avoid taxation due to lack of physical presence in the state.

Direct the Department of Revenue to report findings to the Governor and General Assembly in a timely manner.

Deliver a copy of the resolution to the Director of Revenue.