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Are items sold at a garage or yard sale taxable?

​No. Generally, these types of activities are isolated or occasional sales and not subject to sales tax. Persons not engaged in the business of selling tangible personal property do not incur tax liability. See 86 Ill. Adm. Code 130.110.

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.