Pumpkins are considered to be food and are therefore subject to the reduced (1%) Illinois state sales tax rate if they are sold in a condition suitable for human consumption. Local sales taxes may also apply, depending upon where the retail sales are made. However, if the pumpkins have been rendered unsuitable for human consumption, for example, scooped out and carved, they are subject to the regular (6.25%) state tax rate plus any applicable local taxes. (General Information Letter ST 05-0081-GIL, Illinois Department of Revenue, September 26, 2005)