Agencies
Services
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 |
| ||||||||
| 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).
|
|
||||||||
| 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
|
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:
|
|||||||||
|
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:
|
|||||||||
|
Invested Capital Tax
|
0.8 percent of invested capital | |||||||||
| Energy Assistance Charge, Renewable Energy Charge & Energy Transition Assistance Charge | ||||||||||
|
Energy Assistance Charge
|
Beginning January 2022, the monthly rates are per account for
Note: The Energy Assistance Act states:
The Base Energy Assistance Charge shall be $0.48 per month for the calendar year beginning January 1, 2022 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).
|
|||||||||
|
Renewable Energy Charge
|
The monthly rates are per account for
|
|||||||||
| 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 |
|
|
||||||||
| Parking Excise Tax |
|
| ||||||||
| Parking Use Tax |
|
|
||||||||
| 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 |
|
|
||||||||
| Water and Sewer Assistance Charge |
|
| ||||||||