Illinois Income Tax | Illinois Sales Tax | Illinois Property Tax | Illinois Corporate Tax

Illinois does not exempt any types of purchase from the state sales tax. Prescription Drugs, non-prescription drugs and groceries are subject to special sales tax rates under Illinois law. In most states, necessities such as groceries, clothes, and drugs are exempted from the sales tax or charged at a lower sales tax rate.

Some items may not be eligible for these reduced sales tax rates, such as expensive clothing, unhealthy food or drinks like soda, and certain non-essential pharmaceuticals. Other items including gasoline, alcohol, and cigarettes are subject to various Illinois excise taxes in addition to the sales tax.

In some states, items like alcohol and prepared food (including restaurant meals and some premade supermarket items) are charged at a higher sales tax rate. The IL sales tax applicable to the sale of cars, boats, and real estate sales may also vary by jurisdiction. Illinois's sales tax rates for commonly exempted items are as follows:

$100 Restaurant Dinner	$100 of groceries	$100 in clothes	$100 of consumer products
$6.25 sales tax $106.25 total	$1.00 sales tax $101.00 total	$6.25 sales tax $106.25 total	$6.25 sales tax $106.25 total

1.3 -

Illinois Sales Tax Exemption Certificate

Unlike a Value Added Tax (VAT), the Illinois sales tax only applies to end consumers of the product. Individuals and companies who are purchasing goods for resale, improvement, or as raw materials can use a Illinois Sales Tax Exemption Form to buy these goods tax-free.

Companies or individuals who wish to make a qualifying purchase tax-free must have a Illinois state sales tax exemption certificate, which can be obtained from the Illinois Department of Revenue . On making an exempt purchase, Exemption Certificate holders may submit a completed Illinois Sales Tax Exemption Form to the vendor instead of paying sales tax.

Sales tax exemption forms (as well as business sales tax id applications, sales tax returns, and the full Illinois sales tax code) can be downloaded from the Illinois Department of Revenue 's website.

1.4 -

Illinois Sales Tax Calculator

Whenever you make a purchase at a licensed Illinois retailer, your sales tax will be automatically calculated and added to your bill. To lookup the sales tax due on any purchase, use our Illinois sales tax calculator.

1.5 -

Illinois Use Tax [View Main Article]

If you buy goods and are not charged the Illinois Sales Tax by the retailer, such as with online and out-of-state purchases, you are supposed to pay the 6.25% sales tax (less any foreign sales tax paid) for these items yourself as the Illinois Use Tax.

Your are expected to voluntarily list your liable purchases on a Illinois Use Tax Return, which should be attached with payment to your Illinois Income Tax Return. Historically, compliance rates with with the Illinois Use Tax have been low.

1.6 -

Illinois Local Sales Tax

Illinois allows counties and cities to collect a maximum local sales tax of 5.25% on all non-exempt purchases within their jurisdiction. The local sales tax is collected in addition to the Illinois sales tax of 6.25%, so the actual sales tax you pay on purchases in Illinois may vary between 6.25% and 11.5% depending on which county or city the sale is made in.

You can find local sales tax rates on our list of Illinois local sales taxes by county, city, and zip code, or you can lookup your local sales tax rates with our free Illinois sales tax lookup tool. If you need to download Illinois local sales tax rates, visit the Illinois sales tax database download page.

---

Did you find what you were looking for? Send Feedback About This Page