Illinois Department of Revenue
 
 
Businesses
 
 
 
 
 

DuPage County Water Commission Tax

 
 

Statutory Reference

Definition

The DuPage Water Commission Tax of 0.25% is imposed on sales of general merchandise within the boundaries serviced by the DuPage Water Commission. A “use” tax is also imposed at the same rate.

Tax Rate

The tax rate is 0.25%.

Form/Filing & Payment Requirements

Affected retailers and servicepersons report the tax on Form ST-1, Sales and Use Tax and E911 Surcharge Return. If imposed, the preprinted rate on Form ST-1 will include this tax. The due date is the same as provided for in the Retailers’ Occupation Tax Act, the Service Occupation Tax Act, and the Use Tax Act. For more information, see “Sales & Use Taxes."

 
 
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