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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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For purposes of determining the selling price subject to sales tax, are incentives such as rebates, discounts, or coupons taxable?

In a retail transaction, incentives for retail purchasers, such as coupons, discounts, or rebates, are considered part of the selling price and subject to sales tax if the retailer receives reimbursement for offering the incentive, as with a manufacturer's rebate or an employee discount.

Incentives are not subject to sales tax if the retailer does not receive reimbursement for the cost of the incentive from any source.

See 86 Ill. Adm. Code 130.401 and 130.2125 for more information.

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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.