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Sales and Use Taxes
- Aircraft Use TaxThe tax is imposed on aircraft purchased (or acquired by gift or transfer) from another individual or person or business that is not in the business of selling aircraft at retail
- Automobile Renting Occupation & Use TaxesThe occupation tax is imposed on automobile rental businesses based on their charges for automobile rentals in Illinois for periods of one year or less.
- Aviation Fuel Sales and Use Tax
The Aviation Fuel Sales and Use Tax is imposed on all aviation fuel sold, used, or distributed. - Business District Retailers' Occupation TaxMunicipalities that have approved a business district development or redevelopment plan and have elected to impose a tax by ordinance may impose a Business District Retailers’ Occupation and Service Occupation Tax...
- Chicago Home Rule Municipal Soft Drink Retailers' Occupation TaxThe Chicago Home Rule Municipal Soft Drink Occupation Tax is imposed on persons who sell canned or bottled soft drinks at retail in Chicago.
- County Motor Fuel TaxDuPage, Kane, McHenry, and Will Counties have imposed a tax on the retail sale of motor fuel in those counties.
- Home Rule and Non-home Rule Sales TaxesHome rule units of local government are authorized to impose a Home Rule sales tax and certain non-home rule units of local government are authorized to impose a Non-home Rule sales tax to be collected by the Department.
- Illinois Telecommunications Access Corporation (ITAC) AssessmentThe Illinois Telecommunications Access Corporation (ITAC) Assessment is a charge imposed on the consumer, to be collected by sellers, when a retail transaction takes place which includes prepaid wireless telecommunications service.
- Live Adult Entertainment Facility SurchargeThe Live Adult Entertainment Facility Surcharge is an annual surcharge imposed on each operator of a live adult entertainment facility in Illinois.
- Local Automobile Renting Occupation & Use TaxesLocal Automobile Renting Occupation & Use Taxes
- Manufacturer's Purchase Credit (MPC)Beginning September 1, 2004, and sunsetting August 30, 2014, qualifying manufacturers could earn a Manufacturer's Purchase Credit (MPC).
- Mass Transit District [Metro-East Mass Transit (MED) Taxes and Regional Transportation Authority (RTA) Taxes]The Metro-East Mass Transit District (MED) imposes a sales tax in parts of Madison and St. Clair counties. The Regional Transportation Authority (RTA) is authorized to impose a sales tax in Cook, DuPage, Kane, Lake, McHenry, and Will counties.
- Metro-East Park and Recreation District TaxThe Metro-East Park and Recreation District tax of 0.10% is imposed on sales of general merchandise within the district’s boundaries.
- Metropolitan Pier and Exposition Authority (MPEA) Food and Beverage TaxA retailers’ occupation tax on the gross receipts from food prepared for immediate consumption, alcoholic beverages, and soft drinks is imposed on sales within Chicago’s Metropolitan Pier and Exposition Authority (MPEA) boundaries.
- Prepaid Wireless E911 SurchargeThe Prepaid Wireless E911 Surcharge is a charge imposed on the consumer, to be collected by sellers, when a retail transaction takes place which includes prepaid wireless telecommunications service.
- Private Party Vehicle Use TaxThe tax is imposed on motor vehicles purchased (or acquired by gift or transfer) from another individual or private party. (Sales of motor vehicles from registered Illinois dealers are taxed under the Retailers’ Occupation Tax Act.)
- Rental Purchase Agreement Occupation TaxRental Purchase Agreement Occupation Tax is imposed on the gross receipts received on or after January 1, 2018, from the renting of tangible personal property under a rental purchase agreement, an arrangement typically known as a “rent-to-own” transaction
- Sales & Use TaxesThe term “sales tax” actually refers to several tax acts. Sales tax is a combination of “occupation” taxes that are imposed on sellers’ receipts and “use” taxes that are imposed on amounts paid by purchasers.
- Sales of Aircraft & Watercraft by LessorsYou are considered a retailer under the Retailers’ Occupation Tax Act if you are engaged in the business of leasing or renting aircraft or watercraft and you sell a used aircraft or watercraft in connection with your business...
- Special County Retailers' Occupation Tax for Public Safety, Public Facilities, Mental Health, Substance Abuse, or TransportationCounty governments are authorized to impose, with voter approval, a countywide tax (in 0.25% increments) to be collected by the department.
- Tire User FeeAny person who sells or delivers tires at retail in Illinois must collect the fee.
- Watercraft Use TaxThe tax is imposed on watercraft purchased (or acquired by gift or transfer) from another individual or person or business that is not in the business of selling watercraft at retail.