As an individual, do I owe Illinois Use Tax?

  • Did you buy goods outside Illinois to use or consume in Illinois?
  • Would they have been taxable in Illinois?
  • If you bought goods within the United States, did you pay less sales tax than you would have paid in Illinois?

If you answered yes to these questions, you may owe Illinois Use Tax.

If you have additional inquiries, you may submit them to the Questions, Comments, or Request form.