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Scam Alert: Fake Texts and Websites Impersonating IDOR

Be alert for fraudulent messages or websites attempting to steal your banking information, login credentials, or credit card details. The Illinois Department of Revenue (IDOR) will never request personal or financial information via text message. To confirm official communications or contact details, always visit https://tax.illinois.gov.

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How do I know what rate of sales tax to charge on food?

To help determine the rate of tax, see PIO-115, Tax Rate Information for Retail Sales of Food and Medicine. For detailed information on the tax treatment of food, see IDOR’s administrative rules at 86 Ill. Adm. Code 130.310.

Note: Effective January 1, 2026, the State of Illinois eliminated the one-percent (1%) sales and use tax on grocery sales. This change requires all retailers to report their grocery sales differently on Form ST-1, Sales and Use Tax and E911 Surcharge Return. This change in law also authorizes municipalities and counties to impose a local grocery tax rate of exactly one-percent (1%) by ordinance. See Public Act 103-0781. For more information, see Informational Bulletin FY 2026-03, Illinois Grocery Tax Changes Effective January 1, 2026.

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.