Are there kinds of sales that are not subject to the County School Facility Occupation Tax?

Yes, the County School Facility Tax does not apply to the following:

  • sales of items that must be titled or registered by an agency of Illinois state government (reported on Form ST-556 Sales Tax Transaction Return or Form ST-556-LSE, Transaction Return for Leases), or
  • sales of qualifying food, drugs, and medical appliances (reported on Line 5a of Form ST-1 and Form ST-2).

Note: Certain candy (even though it may be consumed off the premises where it is sold) as well as grooming and hygiene products (even if they may be considered "medicines") are subject to the County School Facility Occupation Tax. See86 Ill. Admin. Code 130.310 for additional information.

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