"Sales tax" is the combination of all state, local, mass transit, home rule occupation and use, non-home rule occupation and use, park district, county public safety and facilities, county school facility tax, and business district taxes. It is imposed on a retailer's receipts from sales of tangible personal property for use or consumption.
Illinois Sales Tax has three rate structures — one for qualifying food, drugs, and medical appliances; one for items required to be titled or registered; and another for all other general merchandise.
The Illinois' general state sales tax rates are:
- 1 percent on qualifying foods, drugs, and medical appliances
- 6.25 percent on items required to be titled or registered AND on general merchandise
The tax rate is higher in some areas because certain local jurisdictions are allowed to impose their own taxes which can be combined with the state sales tax rate. Local tax rates are generally subject to change twice a year on January 1 and July 1. Please visit our Tax Rate Finder to find specific tax rates in Illinois.
Please Note: Taxes listed on our Tax Rate Finder are taxes that are collected by IDOR. Units of local governments may impose additional taxes and fees that IDOR does not collect. Contact your units of local government (county, municipal, mass transit, etc.) to determine if you must pay any additional taxes or fees not collected by IDOR.
For more information, please visit the Sales & Use Tax Information Page.
For more information regarding the Leveling the Playing Field for Illinois Retail Act, see the Resource Page for the "Leveling the Playing Field for Illinois Retail Act".