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The PIO-101, Illinois Sales & Use Tax Matrix, can be used to help determine taxability. This matrix covers a variety of topics including, but not limited to, coal and aggregate mining; computer software; construction contractors; credit card fees; drop shipments; items sold at an auction; items sold at a garage or yard sale; interstate commerce; leases of tangible personal property; machinery and equipment used for manufacturing; Medicare Part D prescription drugs; personal grooming and hygiene products; production agriculture; shipping and handling charges; sales of maintenance agreements or warranty contracts; photoprocessing services; and qualifying drugs and medical appliances.
For additional information, refer to Sales Tax Exemptions - FAQs.
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.