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Notwithstanding any other provision of this chapter, purchases or uses of the following items of nontitled tangible personal property are not subject to the tax imposed by this chapter:
A. Items of nontitled tangible personal property which are exempt from tax under the provisions of the Illinois Use Tax Act, as amended, to the extent that the exemptions contained therein are applicable to the subject matter of this chapter and are not inconsistent with the provisions of this chapter;
B. Food for human consumption which is to be consumed off the premises where it is sold (other than alcoholic beverages, soft drinks and food which has been prepared for immediate consumption); and
C. Prescription and nonprescription medicines, drugs, medical appliances and insulin, urine testing materials, syringes, and needles used by diabetics, for human use.
(Added Coun. J. 11-22-91, p. 9180)