- 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 drugs and medical appliances.
Illinois' general state retailers' occupation and use tax rates are:
While the Illinois Department of Revenue (IDOR) does not publish a list of all occupation and use tax rates, you may use the Tax Rate Finder to find occupation and use tax rates for specific locations in Illinois.
See the Use Tax Rate page and the Sales and Use Taxes information page for additional information on Illinois sales and use taxes.
Other Related Links
For more information, visit the Illinois Tax Information page.
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.