FY 2025-12, Sales Tax Rate Change Summary, Effective January 1, 2025

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 appliances² 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.

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-2.³

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

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 January 1, 2025.

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 January 2025.

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.⁴ 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;⁵ 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;⁶ 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.6 On and after January 1, 2025, sales made by a retailer maintaining a place of business in this State 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.⁷

¹ As used in this document, “State” refers to the State of Illinois.

² 86 Ill. Adm. Code 130.310 and 130.311

³ 86 Ill. Adm. Code 130.101(b)

⁴ 86 Ill. Adm. Code 131.110(b)

⁵ 86 Ill. Adm. Code 131.130(f)

⁶ 86 Ill. Adm. Code 131.130(g)

⁷ Public Act 103-983

⁸ The 0.25% Home Rule rate increase for Collinsville (Madison County) also applies to rates inside Business Districts

⁹ The 0.25% Home Rule rate increase for Collinsville (St. Clair County) also applies to rates inside Business District

¹⁰ 1.00% Non-Home Rule Tax rate decrease + 2.00% Home Rule rate increase in Lockport = 1.00% increase

¹¹ 1.00% Non-Home Rule Tax rate decrease + 1.00% Home Rule rate increase in Richton Park = no increase