What are the sales and use tax rates in Illinois?
- 6.25 percent on general merchandise, including items required to be titled or registered by an agency of Illinois state government; and
- 1 percent on qualifying foods, drugs, and medical appliances.
- Why is the sales tax rate higher than 6.25 percent?
- Where can I get a list of sales tax rates?
- How do I know what rate of sales tax to charge on food when I sell both food for immediate consumption and grocery-type items?
- What local taxes may be imposed in addition to Illinois sales tax?
- What is use tax?
"Sales tax" is the combination of all state, local, mass transit, home rule occupation and use, non-home rule occupation and use, park district, county public safety and facilities, county school facility, and business district taxes. It is imposed on a retailer's receipts from sales of tangible personal property for use or consumption.
Illinois Sales and Use Tax has two rate structures — general merchandise, including items that must be titled or registered by an agency of Illinois state government, and one for qualifying food, drugs, and medical appliances.
The Illinois' general state sales and use tax rates are:
The Sales tax rate is higher in some areas because certain local jurisdictions are allowed to impose their own taxes which can be combined with the state sales tax rate. Local tax rates are generally subject to change twice a year on January 1 and July 1.
Use the Tax Rate Finder to find sales tax rates for specific locations in Illinois. The Tax Rate Finder only lists taxes that are collected by the Illinois Department of Revenue (IDOR). Units of Illinois local governments may impose additional taxes and fees that IDOR does not collect. Contact your units of local government (county, municipal, mass transit, etc.) to determine if you must pay any additional taxes or fees not collected by IDOR.
See our Use Tax Rate page for the Illinois Use Tax Rate.
For more information, including information on reporting sales and use tax on retail sales and purchases of items of tangible personal property that must be titled or registed with an agency of Illinois government (i.e., motor vehicles, motorcycles and all-terrain vehicles, watercraft, aircraft, trailers, and mobile homes), see our Sales and Use Tax Information Page.
Note: The Leveling the Playing Field for Illinois Retail Act requires remote retailers and marketplace facilitators that meet certain thresholds to register to remit Retailers' Occupation Tax for sales of tangible personal property to Illinois customers made on or after January 1, 2021. For more information regarding the Leveling the Playing Field for Illinois Retail Act, see our Resource Page for the "Leveling the Playing Field for Illinois Retail Act".
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