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Are credit card fees imposed on retail transactions subject to tax?

Yes. Credit card fees are part of the retailers’ cost of doing business whether passed on to the customer or not and are not deductible from the taxable gross receipts when filing Form ST-1, Sales and Use Tax and E911 Surcharge Return. See 86 Ill. Adm. Code Section 130.410.

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.