FY 2026-11, Municipal and County Grocery Occupation Tax Rate Changes, Effective January 1, 2026
News – Thursday, November 20, 2025
Effective January 1, 2026, the State of Illinois will eliminate the one-percent (1%) sales and use tax on grocery sales. This change in law also authorizes municipalities and counties to impose a local grocery tax rate of exactly one-percent (1%) by ordinance. The municipality or county must file the ordinance with the Illinois Department of Revenue (IDOR), and the ordinance must be approved. See Public Act 103-0781Public 0781..
See the FY 2026-11, Municipal and County Grocery Occupation Tax Rate Changes, Effective January 1, 2026 informational bulletin, for more information.