The Illinois Use Tax rate is 6.25 percent of the selling price of purchases of general merchandise, including automobiles and other items that must be titled or registered. The use tax rate is 1 percent on purchases of qualifying food, drugs, and medical appliances. These rates are identical to the state sales tax rates.
See Illinois Administrative Code, Title 86, Sections
Additional information about Sales and Use Taxes can be found at Illinois Tax Information.
For information regarding marketplace facilitators, marketplace sellers and remote sellers, see the Leveling the Playing Field for Illinois Retail Act Resource Page.