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Excise Tax Rates and Fees

Tax Types
Tax Rates
Fees
​Cannabis Cultivation Privilege Tax

 ​7 percent of taxable receipts from the first sale of cannabis by a cultivator
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Cannabis Purchaser Excise Tax​
Note: The Cannabis Purchaser Excise Tax is calculated in Step 2 of Form CD-1, Cannabis Dispensary Return.

10 percent of the purchase price for the purchase from a cannabis retailer of adult use cannabis with an adjusted THC level at 35% or less*

25 percent of the purchase price for the purchase from a cannabis retailer of adult use cannabis with an adjusted THC level above 35%*

20 percent of the purchase price for the purchase from a cannabis retailer of adult use cannabis infused products 

* Per 410 ILCS 705/65-10, any cannabis subject to Cannabis Purchaser Excise Tax (with the exception of cannabis infused products) is taxed using the "adjusted" THC content. The adjusted THC content is calculated by adding the percentage of delta-9-tetrahydrocannabinol plus .877 multiplied by the percentage of tetrahydrocannabinolic acid (410 ILCS 705/65-5).
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Cigarette Machine Operators' Occupation Tax 149 mills ($0.149) per cigarette made or fabricated in a cigarette machine operator's cigarette machine 
 $250 fee annually for each location
Cigarette Tax 149 mills per cigarette or $2.98 per package of 20 cigarettes 
 $250 fee annually for each location
Cigarette Use Tax
  Distributors
 149 mills per cigarette or $2.98 per package of 20 cigarettes
 $250 fee annually for each location
  Individuals
 149 mills per cigarette or $2.98 per package of 20 cigarettes. Note: A separate (sales) uses tax of 6.25 percent is also due on the purchase price. 
  
Coin-operated Amusement Device and Redemption Machine Tax $30 annually per device  
Dry-cleaning Solvent Tax and License Fees Per gallon of solvent purchased
  • chlorine-based - $10.00
  • petroleum-based - $2.00
  • green solvents - $1.75 (or $0.35 when used at a virgin facility)
 Annual fee varies from $1,500 to $5,000 depending on type and gallons of solvents used (Click here for specific fees)
Electricity Excise Tax
  Municipal systems and Electric
  Cooperatives
 the lesser of 5 percent of gross charges or $.0032 per kilowatt-hour (kwh) per customer  
  Delivering suppliers
 collect the following tax amounts from each purchaser monthly:
  • $.0033 per kwh / first 2,000 kwhs
  • $.00319 per kwh / next 48,000 kwhs
  • $.00303 per kwh / next 50,000 kwhs
  • $.00297 per kwh / next 400,000 kwhs
  • $.00286 per kwh / next 500,000 kwhs
  • $.00270 per kwh / next 2 million kwhs
  • $.00254 per kwh / next 2 million kwhs
  • $.00233 per kwh / next 5 million kwhs
  • $.00207 per kwh / next 10 million kwhs
  • $.00202 per kwh / in excess of 20 million kwhs
  
  Self-assessing purchasers
 5.1 percent of the purchase price for all electricity $200 fee every 2 years
Electricity Distribution and Invested Capital Tax
  Electricity Distribution Tax
 Per kilowatt-hours (kwhs) distributed at the following monthly rates:
  • $0.00031 for the first 500 million kwhs
  • $0.0005 for the next 1 billion kwhs
  • $0.0007 for the next 2.5 billion kwhs
  • $0.0014 for the next 4 billion kwhs
  • $0.0018 for the next 7 billion kwhs
  • $0.00142 for the next 3 billion kwhs
  • $0.00131 for all kwhs distributed in excess of 18 billion kwhs
  
  Invested Capital Tax
 0.8 percent of invested capital  
Energy Assistance Charge, Renewable Energy Charge & Energy Transition Assistance Charge
  Energy Assistance Charge

Beginning January 2025, the monthly rates are per account for

  • residential deliveries - if you were serving 100,000 or more customers on January 1, 2021
    • electric service - $0.64
    • gas service - $0.64
  • non-residential deliveries which had less than 10 megawatts of peak electric demand/ 4 million therms of gas delivered during the previous calendar year if you were serving 100,000 or more customers on January 1, 2021
    •  electric service - $6.40
    •  gas service - $6.40
  • non-residential deliveries which had equal to or greater than 10 megawatts of peak electric demand/ 4 million therms of gas delivered during the previous calendar year if you were serving 100,000 or more customers on January 1, 2021
    •  electric service - $240.00
    •  gas service - $240.00

From January 2022 through December 2024, the monthly rates are per account for

  • residential deliveries - if you were serving 100,000 or more customers on January 1, 2021
    •  electric service - $0.48
    •  gas service - $0.48
  • non-residential deliveries which had less than 10 megawatts of peak electric demand/ 4 million therms of gas delivered during the previous calendar year if you were serving 100,000 or more customers on January 1, 2021
    •  electric service - $4.80
    •  gas service - $4.80
  • non-residential deliveries which had equal to or greater than 10 megawatts of peak electric demand/ 4 million therms of gas delivered during the previous calendar year if you were serving 100,000 or more customers on January 1, 2021
    •  electric service - $180.00
    •  gas service - $180.00

Note: The Energy Assistance Act states:
The Base Energy Assistance Charge shall be $0.64 per month for the calendar year beginning January 1, 2025 and shall increase by $0.16 per month for any calendar year, provided no less than 80% of the previous State fiscal year’s available Supplemental Low-Income Energy Assistance Fund funding was exhausted. The maximum Base Energy Assistance Charge shall not exceed $0.96 per month for any calendar year. 305 ILCS 20/13(b).

  ​Base Energy Assistance Charge
 ​10 X Base Energy Assistance Charge
 ​375 X Base Energy Assistance Charge
​2025
 ​$0.64 
 ​$6.40 
 ​$240.00 

Beginning January 2022, the monthly rates are per account for

  • residential deliveries - if you were serving less than 100,000 customers on January 1, 2021
    • electric service - $0.40
    • gas service - $0.40
  • non-residential deliveries which had less than 10 megawatts of peak electric demand/ 4 million therms of gas delivered during the previous calendar year if you were serving less than 100,000 customers on January 1, 2021
    • electric service - $4.00
    • gas service - $4.00
  • non-residential deliveries which had equal to or greater than 10 megawatts of peak electric demand/ 4 million therms of gas delivered during the previous calendar year if you were serving less than 100,000 customers on January 1, 2021
    • electric service - $300.00
    • gas service - $300.00

 

 
  Renewable Energy Charge
 The monthly rates are per account for
  • residential deliveries of
    • electric service - $0.05
    • gas service - $0.05
  • non-residential deliveries of
    • electric service - $0.50, if account used less than 10 megawatts of peak demand during the previous calendar year, or $37.50 if usage was higher
    • gas service - $0.50, if account received less than 4 million therms of gas during the previous calendar year, or $37.50 if usage was higher
  
​Energy Transition Assistance Charge
 ​An electric utility serving more than 500,000 customers in the State shall assess an energy transition assistance charge on all its retail customers. The rate varies by utility. The utility's total charge shall be determined annually by the Department of Commerce and Economic Opportunity. For each utility, the charge shall be recovered through a single, uniform cents per kilowatt-hour charge applicable to all retail customers and shall not exceed 1.3% of the amount paid per kilowatt hour by customers during the year ending May 31, 2009.
 ​
Gas Revenue Tax 5 percent of gross charges or $0.024 per therm, whichever is less  
Gas Use Tax
  Delivering suppliers
 $0.024 per therm  
  Self-assessing purchaser
 5 percent of the purchase price or $0.024 per therm, whichever is less  
Hotel Operators' Occupation Tax
  State Rate
 6 percent of 94 percent of gross receipts  
  Illinois Sports Facilities Authority Hotel Operator's    Tax
 2 percent of 98 percent tax on gross receipts in the city of Chicago  
  Metropolitan Pier and Exposition Authority    (MPEA) Hotel Tax
 2.5 percent of gross charges from hotel operators in the city of Chicago  
  Municipal Hotel Tax
 1 percent of 99 percent tax on gross receipts from hotel operators in the city of Chicago  
Liquor Gallonage Tax
  • $0.231 per gallon for beer or cider with an alcohol content of 0.5 percent to 7 percent
  • $1.39 per gallon for alcoholic liquor other than beer with an alcohol content of 14 percent or less
  • $1.39 per gallon for alcoholic liquor with an alcohol content of more than 14 percent and less than 20 percent
  • $8.55 per gallon for alcoholic liquor with an alcohol content of 20 percent or more
  
​Parking Excise Tax 
  • 6 percent on taxable receipts collected on hourly, daily, or weekly basis
  • 9 percent on taxable receipts collected on monthly or yearly basis​
 ​
​Parking Use Tax
  • 6 percent on taxable receipts paid on hourly, daily, or weekly basis
  • 9 percent on taxable receipts paid on monthly or yearly basis​
 ​
Qualified Solid Waste Energy Facility
Note: As of 1/31/2013, this tax has expired.
 Six-tenths of a mill ($0.0006) per kilowatt hour sold  
Telecommunications Infrastructure Maintenance Fee


 0.5 percent of gross charges  
Telecommunication Tax


  
Tobacco Products Tax
  • Effective July 1, 2012, 36 percent of wholesale price of tobacco products sold or otherwise disposed of to a retailer or consumer
  • Effective January 1, 2013, the tax on moist snuff tobacco products is $0.30 per ounce.
  • Effective July 1, 2019, 15 percent of wholesale price of electronic cigarette products sold or otherwise disposed of to a retailer or consumer.
  
​Water and Sewer Assistance Charge
  • ​$0.10 per month for each account for residential water service;
  • $0.10 per month for each account for residential sewer service;
  • $5.00 per month for each account for non-residential water service; and
  • $5.00 per month for each account for non-residential sewer service.
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