Informational
Bulletin
FY 2026-27
May 2026
David Harris, Director
This bulletin is written to inform you of recent changes; it does not replace statutes, rules and regulations, or court decisions.
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FY 2026-27, Summary of Sales Tax Rate Changes for Aviation Fuel, Effective July 1, 2026
To: Registered retailers of aviation fuel in taxing jurisdictions whose tax rate is changing
Effective July 1, 2026, certain taxing jurisdictions have changed the local sales tax rates on aviation fuel.
You must adjust your cash register and any computer program so that beginning on July 1, 2026, 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 2026.
Where can I find tax rate changes or combine 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, 2026.
Sales Tax Rate Changes for Sales of Aviation Fuel
| Jurisdiction | Combined rate ending June 30, 2026 | Rate Change | Combined rate beginning July 1, 2026 |
|---|---|---|---|
| Prospect Heights | 7.75% | +0.50% | 8.25% |
| Fairfield | 6.25% | +0.75% | 7.00% |
| Rochelle (Lee) | 7.00% | +0.25% | 7.25% |
| Rochelle (Ogle) | 7.00% | +0.25% | 7.25% |
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 Form ST-70, Aviation Fuel Sales and Use Tax Return, and Form ST-71, Multiple Site Form.1
Note: Lines 6, 6a, 6b, and 6c are used only to report sales subject to a different rate. No other use of Lines 6, 6a, 6b, or 6c is permitted.
1 86 Ill. Adm. Coe 130.101(b)
Printed by authority of the State of Illinois — Electronic only, One copy