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Informational
Bulletin

FY 2024-25
May 2024

This bulletin is written to inform you of recent changes; it does not replace statutes, rules and regulations, or court decisions.

For information:

Visit our website at:
tax.illinois.gov

Call us at:
1 800 732-8866 or
1 217 782-3336

Call TTY at:
1 800 544-5304

Printable version available in:
English

Sales Tax Rate Change Summary, Effective July 1, 2024

To: All retailers and servicepersons conducting business in taxing jurisdictions whose sales tax rate is changing

Effective July 1, 2024, certain taxing jurisdictions have imposed a local sales tax or changed their local sales tax rate on general merchandise sales. The following taxes are affected:

  • business district sales tax;
  • county public safety, public facilities, mental health, substance abuse, or transportation sales tax;
  • home rule municipal sales tax; and
  • non-home rule municipal sales tax.

These local sales taxes are referred to in this bulletin as “locally imposed sales tax.”

You must adjust your cash register and any computer program so that beginning on July 1, 2024, you will collect and pay the correct sales tax. You need to contact your software vendor if you use software to create your forms.

To verify your new combined sales tax rate (i.e., state and local sales taxes), go to the MyTax Illinois Tax Rate Finder at mytax.illinois.gov and select rates for July 2024.

What is taxed?

The same items of general merchandise reported on Line 4a of Forms ST‑1 and ST‑2 that are subject to state sales tax are also subject to the locally imposed sales tax.

Locally imposed sales tax does not apply to:

  • sales of qualifying food, drugs, and medical appliances1 that are reported on Line 5a of Forms ST‑ 1 and ST-2; or
  • items that must be titled or registered by an agency of Illinois state government and reported on dealer-filed transaction returns.

Note: Some jurisdictions may impose and administer taxes not collected by the Illinois Department of Revenue. Contact your municipal or county clerk’s office for more information.

How do I report an earlier sale that was subject to a different tax rate?

If a sale was subject to a sales tax rate different from the current sales tax rate, report this sale on Line 8a of Forms ST-1 and ST-2.2

Note: Line 8a is used only to report sales subject to a different sales tax rate. No other use of Line 8a is permitted.

Where can I find tax rate changes or combined sales tax rates?

The chart on the next page outlines the sales tax rate for each jurisdiction that has imposed a change in local sales tax rates collected by the Illinois Department of Revenue, effective July 1, 2024.

Note: For business district sales tax rate changes, only the district with the sales tax rate change is listed. There may be additional business districts or addresses outside of the business district in these jurisdictions that do not have a sales tax rate change effective July 1, 2024.

To verify your combined sales tax rate (i.e., state and local sales taxes), go to the MyTax Illinois Tax Rate Finder at mytax.illinois.gov and select rates for Juy 2024.

How do I know if my sales are subject to a business district sales tax?

Generally, your business address determines whether business district sales tax applies to your sales. Refer to our MyTax Illinois Tax Rate Finder at mytax.illinois.gov for a list of addresses.

Sales made by remote retailers who meet a tax remittance threshold are subject to business district sales taxes if the property is shipped or delivered to an address in the business district.3 Sales made over the marketplace by marketplace facilitators who meet a tax remittance threshold are subject to business district sales tax as follows: sales made on behalf of marketplace sellers are subject to business district sales taxes if the property is shipped or delivered to an address in the business district;4 a marketplace facilitator’s own sales (or sales for which the marketplace seller is not identified) are subject to business district sales tax if the inventory is shipped from an address in the business district or the selling activities otherwise occur at an address in the business district;5 and a marketplace facilitator’s own sales (or sales for which the marketplace seller is not identified) that are not fulfilled from inventory in Illinois and for which selling is not engaged in at any location in Illinois are subject to business district sales tax if the property is shipped or delivered to an address in the business district.5

Sales Tax Rate Changes for Sales of General Merchandise

Jurisdiction Combined rate
ending
June 30, 2024
Rate
Change
NEW Combined rate
beginning
July 1, 2024
Type of
Local Tax
Change
Addison 8.25% +0.25 8.50% Home Rule
Alton        
  • Route 3 and Buckmaster Business District
7.85% +1.00%
8.85% Business District
Bethalto        
  • Business District IV
6.85%
+1.00% 7.85% Business District
  • Prairie Street Downtown Business District
7.85% -1.00% 6.85% Business District
  • Route 140 Corridor Business District
7.85% -1.00% 6.85% Business District
  • Route 111 Business District
7.85% -1.00% 6.85% Business Distrcit
Crystal Lake 7.75% +0.75%6 8.50% Home Rule/County Mental Health
East Moline        
  • East Moline Business Development District No. 2
7.75% +0.75% 8.50% Business District
Edwardsville        
  • 400 N Main Business District
7.60% +1.00% 8.60% Business District
Freeport 8.00% +1.00% 9.00% Home Rule
Hamel        
  • Hamel Business District
7.60% -1.00% 6.60% Business District
Marengo 7.00% +1.25%7 8.25% Non-Home Rule/County Mental Health
McHenry County 7.00% +0.25% 7.25% County Mental Health
Mundelein 8.00% +0.25% 8.25% Home Rule
North Aurora 7.50% +0.50% 8.00% Non-Home Rule
Pingree Grove 7.00% +1.00% 8.00% Non-Home Rule
Savanna        
  • Central Commercial District
6.50% +1.00% 7.50% Business District
Shiloh        
  • Green Mount - Lebanon Business District
7.35% +0.50% 7.85% Business District
Shorewood 8.75% +0.25% 9.00% Home Rule
Thomson        
  • Thomson Business District
6.50% +1.00% 7.50% Business District
Venice        
  • Venice Business District
7.85% -1.00% 6.85% Business District
  • Venice Business District II
6.85% +1.00% 7.85%  
Viola        
  • Business Development District No. 1
7.25% +1.00% 8.25% Business District
Woodridge (Cook County) 9.75% +0.50% 10.25% Home Rule
Woodridge (DuPage County) 7.75% +0.50% 8.25% Home Rule
Woodridge (Will County) 7.75% +0.50% 8.25% Home Rule

1 86 Ill. Adm. Code 130.310 and 130.311

2 86 Ill. Adm. Code 130.101(b)

3 86 Ill. Adm. Code 131.110(b)

4 86 Ill. Adm. Code 131.130(f)

5 86 Ill. Adm. Code 131.130(g)

6 0.50% Home Rule Tax rate increase in Crystal Lake + 0.25% County Mental Health rate increase in McHenry County = 0.75%

7 1.00% Non-Home Rule Tax rate increase in Marengo + 0.25% County Mental Health rate increase in McHenry County = 1.25%