Why is the sales tax rate higher than 6.25 percent?

The sales tax rate may be higher in some areas of Illinois because Illinois law allows some local jurisdictions to impose their own taxes. Generally, the location of the sale determines the applicable tax rate. See 86 Ill. Admin. Code Section 270.115 for more information. Use the Tax Rate Finder to find sales tax rates for specific locations in Illinois.

Note: The Leveling the Playing Field for Illinois Retail Act requires remote retailers and marketplace facilitators that meet certain thresholds to register to remit Retailers' Occupation Tax for sales of tangible personal property to Illinois customers made on or after January 1, 2021.  For more information regarding the Leveling the Playing Field for Illinois Retail Act, see our Resource Page for the "Leveling the Playing Field for Illinois Retail Act".

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