2. Candy Tax

The state of Illinois decided to imply an entirely exceptional tax called candy tax in the year 2009. The Illinois Department of Revenue stated that “if an item contains flour or requires refrigeration, then such products will not be considered as candy and will be taxed at the same lower rate like other food. This made Chicagonians started to think twice before buying candy, as it was taxed at 5 times more than the usual rate of any food. This refrigeration clause has made a fix on the definition of candy, as yogurt covered raisins will be considered as candy but yogurt covered pretzels will be considered as food under this act.

3. Jock Tax

In U.S., Jock tax is a formal term for the income tax levied against visitors to a city or state, who earn money in that jurisdiction. It is impossible for a state to track the number of individuals who do business on an itinerant basis and the ones which are targeted are usually wealthy like professional athletes. Hence the first jock tax levied was on athletes from Chicago.