County Motor Fuel Tax
- Statutory - 55 ILCS 5/5-1035.1
DuPage, Kane, Lake, McHenry, and Will Counties have imposed a tax on the retail sale of motor fuel.
Use the Tax Rate Database to look up location specific tax rates.
Note: The County Motor Fuel Tax Law requires the Illinois Department of Revenue to determine an annual rate increase to take effect on July 1 of each year.
Form CMFT-1, County Motor Fuel Tax Return, is due monthly, quarterly, or annually, based on the taxpayer’s average monthly liability. The department determines how often the return must be filed.
- A monthly return is due the 20th day of the month following the month for which the return is filed.
- A quarterly return is due the 20th day of the month following the quarter for which the return is filed.
- An annual return is due January 20th of the year following the year for which the return is filed.
Forms & Resources
- Form CMFT-1, County Motor Fuel Tax Return | Instructions
- Form CMFT-1-X, Amended County Motor Fuel Tax Return | Instructions
- Form CMFT-2, Multiple Site Form | Instructions
- Form CMFT-2-X, Amended Multiple Site Form | Instructions
- FY 2021-21 County Motor Fuel Tax Changes for Lake and DuPage Counties, Effective July 1, 2021
- Call us at: 1 800 732-8866 or 217 782-3336
- Call TDD: 1 800 544-5304
- Mail your CMFT-1 and CMFT-1-X forms to:
ATTN: COUNTY MOTOR FUEL TAX
ILLINOIS DEPARTMENT OF REVENUE
PO BOX 19034
SPRINGFIELD IL 62794-9034