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Services
Illinois does not tax sales of service. Illinois does impose service occupation tax on items of tangible personal property transferred as an incident to sales of service.
For additional information, see PUB-113-SOT, Serviceperson’s Overview of Service Occupation Tax (SOT). Note: Beginning January 1, 2027, Targeted Advertising and Digital Assets will be taxable. IDOR will release official updates over the next few months.
Other Related Links
You may access additional information by searching the entire Illinois Department of Revenue website.
If you have additional inquiries, you may submit them on the Questions, Comments, or Requests form.