Agencies
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Informational
Bulletin
FY 2024-26
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
Email us at:
Rev.LocalTax@illinois.gov
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Summary of Sales Tax Rate Changes for Aviation Fuel, Effective July 1, 2024
To: Registered retailers of aviation fuel in taxing jurisdictions whose tax rate is changing
Local government units are required to certify to the Illinois Department of Transportation by April 1 each year whether they have an “airport-related purpose” (35 ILCS 120/2-22). This certification allows the retailers’ occupation tax and service occupation tax imposed by the local government and administered by the Illinois Department of Revenue (IDOR) to include tax on aviation fuel.This informational bulletin provides a list of the changes in local sales tax rates on aviation fuel that take effect in certain taxing jurisdictions on July 1, 2024, due to the certification requirement.
You must adjust your cash register and any computer program so that beginning on July 1, 2024, you will collect and pay the correct tax for sales of aviation fuel.
To verify your new tax rate for sales of aviation fuel, go to the MyTax Illinois Tax Rate Finder at mytax.illinois.gov and select rates for July 2024.
Where can I find tax rate changes or combined sales tax rates for sales of aviation fuel?
The chart below outlines the tax rate for each jurisdiction in which the local sales tax rate collected by IDOR is changing for sales of aviation fuel, effective July 1, 2024.
Sales Tax Rate Changes for Sales of Aviation Fuel
| Jurisdiction | Combined rate ending June 30, 2024 |
Rate Change |
Combined rate beginning July 1, 2024 |
|---|---|---|---|
| Galesburg | 7.25% | -1.00% | 6.25% |
| Rantoul | 7.75% | -1.50% | 6.25% |
| Schaumburg (Cook) | 8.25% | -1.00% | 7.25% |
| Schaumburg (DuPage) | 7.75% | -1.00% | 6.75% |
| St. Clair County (Metro-East Transit District) | 7.00% | -0.50% | 6.50% |
How do I report an earlier sale that was subject to a different tax rate?
If a sale was subject to a tax rate different from the current rate, report this sale on Lines 6, 6a, 6b, and 6c of Forms ST-70 and ST-71.1
Note: Lines 6, 6a, 6b, and 6c are used only to report sales subject to a different tax rate. No other use of Lines 6, 6a, 6b, or 6c is permitted.
1 86 Ill. Adm. Code 130.101(b)