Effective September 21, 2007, the Illinois Department of Revenue has amended the regulation on the Illinois retailers’ occupation (sales) and use tax treatment of medicines and medical appliances to clarify that the low rate of tax applies only to medicines and medical appliance for human use. The regulation now defines a medicine or drug as “any pill, powder, potion, salve, or other preparation intended for human use (previously, intended by the manufacturer for human use) that purports on the label to have medicinal qualities”. Furthermore, a medical appliance is now defined as an item that is intended by its manufacturer for use in directly substituting for a malfunctioning part of the human body (previously, the body). Although, human medicines and medical appliances are taxed at a low rate, medicines prescribed by veterinarians for animals are still subject to the high rate of tax. (86 III. Adm. Code Sec. 130.310, Illinois Department of Revenue)