How often do units of local government receive their respective shares of State sales and use taxes?

Page Content

Units of local government receive at least two warrants each month. Local governments with locally-imposed taxes will receive an additional warrant each month for each tax imposed.

• One warrant is for:
  • the local share of State sales tax on general merchandise and qualifying food, drugs, and medical appliances sold in that unit of local government and
  • the local share of State use tax collected on items of tangible personal property that are purchased outside Illinois from a retailer, and are required to be titled or registered at an address in that unit of local government.
• A second warrant is for the local share of State use tax on general merchandise (excluding items that must be titled or registered) and qualifying food, drugs, and medical appliances. This second warrant is the unit of local government’s population-based disbursement from the State and Local Sales Tax Reform Fund. The distribution is based on the county or municipality’s population in proportion to the total state population. The population figures used are from the latest census conducted by the United States Bureau of the Census and certified by the Office of the Secretary of State. This portion is commonly referred to as the “local use tax.”

Answers others found helpful

If you have additional inquiries, you may submit them to the Questions, Comments, or Request form.