What local taxes may be imposed in addition to Illinois sales tax?
- What are the retailers’ occupation and use tax rates in Illinois?
- At what tax rate can Home Rule Municipal Sales Tax be imposed?
- What is home rule sales tax?
- What tax rate can be imposed for Special County Retailers' Occupation Tax for Public Safety, Public Facilities, Mental Health, Substance Abuse, or Transportation?
In a sale at retail, the combined sales tax rate may include all retailers’ occupation and use taxes imposed by the State and units of local government. “Units of local government” means counties, municipalities, townships, special districts (e.g., mass transit district, park district) and units designated as units of local government by law. “Municipalities” means cities, villages, and incorporated towns. Ill. Const. art. VII, § 1. Tax rates are 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 but note that it only lists taxes that are collected by the Illinois Department of Revenue (IDOR).
Also, see Page 2 of PIO-114, How Sales and Use Taxes are Distributed, for a list of locally-imposed occupation and use taxes administered by IDOR. NOTE: PIO-114 does not include Cannabis, Aviation, Rental, Chicago Soft Drink, MPEA Food and Beverage, Telecommunication, or Motor Fuel taxes.
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