Agencies
Services
Informational
Bulletin
FY 2026-10
November 2025
This bulletin is written to inform you of recent changes; it does not replace statutes, rules and regulations, or court decisions.
For information or forms:
Visit our website at:
tax.illinois.gov
Call us at:
1 800 732-8866 or
217 782-3336
TTY:
1 800 544-5304
Sign up for IDOR’s email and SMS text subscription service to receive the latest news and updates. Visit our website to learn more.
Printable version available in:
English
Sales Tax Rate Change Summary, Effective January 1, 2026
To: All retailers and servicepersons conducting business in taxing jurisdictions whose sales tax rate is changing
Effective January 1, 2026, certain taxing jurisdictions have imposed a local sales tax or changed their local sales tax rate on general merchandise sales. These local sales taxes are referred to in this bulletin as “locally imposed sales tax.”
The following taxes are affected:
- business district sales tax;
- home rule municipal sales tax;
- Metro-East Mass Transit District (MED) 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 January 1, 2026, 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 January 2026.
Note: The Illinois Department of Revenue (IDOR) will issue a separate bulletin regarding municipal and county rates for Municipal and County Grocery Occupation Taxes that take effect January 1, 2026.
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 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 (IDOR). 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 IDOR, effective January 1, 2026.
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, 2026.
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 2026.
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 the $100,000 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 a marketplace by marketplace facilitators who meet the $100,000 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 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.6
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 Public Act 103-983
| Jurisdiction | Combined rate ending December 31, 2025 |
Rate Change | NEW Combined rate beginning January 1, 2026 |
Type of Local Tax Change |
|---|---|---|---|---|
Antioch |
7.00% |
+1.00% |
8.00% |
Non-Home Rule |
Ashley |
6.25% |
+1.00% |
7.25% |
Non-Home Rule |
Benton |
9.50% |
+1.00% |
10.50% |
Home Rule |
Bourbonnais |
6.25% |
+1.00% |
7.25% |
Non-Home Rule |
Bowen |
6.25% |
+1.00% |
7.25% |
Non-Home Rule |
Calumet City |
10.00% |
+1.00% |
11.00% |
Home Rule |
Cary |
7.25% |
+1.00% |
8.25% |
Non-Home Rule |
Cedar Point |
6.50% |
+1.00% |
7.50% |
Non-Home Rule |
Centralia (Clinton) |
6.75% | +0.50% | 7.25% | Non-Home Rule |
Centralia (Jefferson) |
7.25% |
+0.50% |
7.75% |
Non-Home Rule |
Centralia (Marion) |
8.00% |
+0.50% |
8.50% |
Non-Home Rule |
Centralia (Washington) |
6.75% |
+0.50% |
7.25% |
Non-Home Rule |
Champaign |
9.00% |
+0.25% |
9.25% |
Home Rule |
Chatham |
7.25% |
+1.00% |
8.25% |
Non-Home Rule |
Cherry Valley
|
8.75% |
+1.00% |
9.75% |
Business District |
Coal Valley
|
7.25% |
+1.00% |
8.25% |
Business District |
Colp |
7.25% |
+1.00% |
8.25% |
Non-Home Rule |
Creve Coeur
|
7.75% |
+1.00% |
8.75% |
Business District |
Cuba |
7.75% |
+0.50% |
8.25% |
Non-Home Rule |
Darien |
8.00% |
+0.25% |
8.25% |
Home Rule |
Dowell |
7.25% |
+1.00% |
8.25% |
Non-Home Rule |
Downers Grove |
8.00% |
+0.50% |
8.50% |
Home Rule |
Dwight (Grundy)
|
7.25% |
+1.00% |
8.25% |
Business District |
Dwight (Livingston)
|
8.25% |
+1.00% |
9.25% |
Business District |
Effingham |
6.50% |
+1.00% |
7.50% |
Non-Home Rule |
Energy |
7.25% |
+1.00% |
8.25% |
Non-Home Rule |
Fairview Heights
|
8.35% |
+1.00% |
9.35% |
Business District |
Fox Lake (Lake) |
7.00% |
+0.50% |
7.50% |
Non-Home Rule |
Fox Lake (McHenry) |
7.25% |
+0.50% |
7.75% |
Non-Home Rule |
Fox River Grove (Lake) |
7.00% |
+1.00% |
8.00% |
Non-Home Rule |
Fox River Grove (McHenry) |
7.25% |
+1.00% |
8.25% |
Non-Home Rule |
Genoa |
6.25% |
+1.00% |
7.25% |
Non-Home Rule |
Girard |
7.25% |
+1.00% |
8.25% |
Non-Home Rule |
Glendale Heights |
8.25% |
+0.25% |
8.50% |
Home Rule |
Glenwood |
10.00% |
+1.00% |
11.00% |
Home Rule |
Godfrey |
6.85% |
+0.75% |
7.60% |
Non-Home Rule |
Golconda |
6.25% |
+1.00% |
7.25% |
Non-Home Rule |
Green Oaks |
7.00% |
+1.00% |
8.00% |
Non-Home Rule |
Green Valley |
6.75% |
+1.00% |
7.75% |
Non-Home Rule |
Gurnee |
8.00% |
+0.50% |
8.50% |
Home Rule |
Hartsburg |
8.25% |
+1.00% |
9.25% |
Non-Home Rule |
Heyworth |
6.25% |
+1.00% |
7.25% |
Non-Home Rule |
Homewood |
9.00% |
+1.00% |
10.00% |
Non-Home Rule |
Indian Head Park
|
10.00% |
+1.00% |
11.00% |
Business District |
Itasca |
7.50% |
+0.50% |
8.00% |
Non-Home Rule |
Johnsburg |
7.75% |
+0.50% |
8.25% |
Non-Home Rule |
Kewanee |
8.25% |
+0.50% |
8.75% |
Non-Home Rule |
Lake Villa |
7.00% |
+1.00% |
8.00% |
Non-Home Rule |
Lakemoor (Lake) |
7.00% |
+1.00% |
8.00% |
Non-Home Rule |
Lakemoor (McHenry) |
7.25% |
+1.00% |
8.25% |
Non-Home Rule |
Leland Grove |
7.25% |
+1.00% |
8.25% |
Non-Home Rule |
Macomb
|
9.00% |
+1.00% |
10.00% |
Business District |
Madison County (Marine Township ONLY)7 |
6.60% |
+0.25% |
6.85% |
MED |
Malden |
7.25% |
+1.00% |
8.25% |
Non-Home Rule |
Manlius |
7.25% |
+0.50% |
7.75% |
Non-Home Rule |
Marine7 |
6.60% |
+0.25% |
6.85% |
MED |
Marseilles |
6.50% |
+1.00% |
7.50% |
Non-Home Rule |
Maryville |
6.85% |
+1.00% |
7.85% |
Non-Home Rule |
McCullom Lake |
7.25% |
+1.00% |
8.25% |
Non-Home Rule |
Neponset |
7.25% |
+1.00% |
8.25% |
Non-Home Rule |
New Lenox |
9.00% |
+0.50% |
9.50% |
Home Rule |
O'Fallon
|
8.35% |
+1.00% |
9.35% |
Business District |
O'Fallon
|
8.35% |
+1.00% |
9.35% |
Business District |
O'Fallon
|
8.35% |
+1.00% |
9.35% |
Business District |
Ottawa |
7.00% |
+0.50% |
7.50% |
Non-Home Rule |
Palos Park |
9.50% |
+0.50% |
10.00% |
Non-Home Rule |
Quincy
|
8.00% |
+1.00% |
9.00% |
Business District |
Rochelle (Lee) |
8.50% |
+0.25% |
8.75% |
Non-Home Rule |
Rochelle (Ogle) |
7.00% |
+0.25% |
7.25% |
Non-Home Rule |
Round Lake |
7.00% |
+1.00% |
8.00% |
Non-Home Rule |
Round Lake Beach |
7.50% |
+0.50% |
8.00% |
Home Rule |
Sheffield |
7.25% |
+0.50% |
7.75% |
Non-Home Rule |
St. Joseph |
8.00% |
+0.50% |
8.50% |
Non-Home Rule |
Summit |
9.50% |
+0.50% |
10.00% |
Home Rule |
Symerton |
7.00% |
+1.00% |
8.00% |
Non-Home Rule |
Tinley Park (Cook) |
9.75% |
+0.25% |
10.00% |
Home Rule |
Tinley Park (Will) |
7.75% |
+0.25% |
8.00% |
Home Rule |
Tiskilwa |
7.25% |
+1.00% |
8.25% |
Non-Home Rule |
Toledo |
7.75% |
+0.50% |
8.25% |
Non-Home Rule |
Valier |
8.25% |
+1.00 |
9.25% |
Non-Home Rule |
Vandalia
|
7.75% |
+1.00% |
8.75% |
Business District |
Wauconda |
7.00% |
+1.00% |
8.00% |
Non-Home Rule |
Williamsville |
8.25% |
+0.50% |
8.75% |
Home Rule |
Willisville |
7.75% |
+1.00% |
8.75% |
Non-Home Rule |
Winfield |
7.75% |
+0.25% |
8.00% |
Non-Home Rule |
Woodstock |
8.25% |
+0.25% |
8.50% |
Home Rule |
7 Effective January 1, 2026, Marine Township was annexed into the MED. Marine is the only municipality in the township.
For further information about changes effective January 1, 2026, please review our website for updated sales tax forms and instructions, and related bulletins and publications.