What is Illinois’ Sales Tax

Author: Jason Coles

Updated On:

Updated On:

The base sales tax rate in Illinois is 6.25% and this applies to the whole state of Illinois, but, the rate you pay or have to collect as a business may be different since there are a variety of different sales tax rates depending on the county you are in. So, the way Illinois’ sales tax is calculated is the base rate of 6.25% Illinois sales tax throughout the whole state plus the additional percentage rate each county charges, equals the total Illinois sales tax rate you will pay or have to collect from your customers if you are a business.

Any retail, furniture, electronics, convenience, or restaurant-related business you visit in Illinois should charge you the prevailing rate of Illinois’ sales tax according to the county they are located in, so you won’t need to ask them; what is Illinois’ sales tax rate? This may also include accommodations such as hotels and motels and some services. While paying sales tax is mostly applicable to the sale of products, it does also apply to some service-related businesses such as hotels, taxi and limo services, admissions charges to places of amusement, and cleaning/maintenance services. If you are unsure whether your business should collect Illinois sales tax, you may want to visit the Illinois Department of Revenue website.

What is Illinois' Sales Tax

Paying Illinois’ sales tax as a consumer is a seamless process that you do not need to worry too much about when visiting a restaurant or retail store, booking a hotel, or taking a taxi or limo ride. On the other hand, as a business owner or someone looking to start a business in Illinois, it is a whole different matter.

If you are responsible for collecting sales tax from your customers, you need to know exactly what your responsibilities are, and you need to follow the rules of Illinois sales tax collection, making sure you pay the State of Illinois each month for the total amount of Illinois sales tax you collect. In some instances, this may apply to online businesses, and if you participate in the Amazon FBA program, you may be subject to sales tax collection depending on where your products are warehoused and the volume of sales you have each month/year.

Illinois Sales Tax Rates

The base rate of sales tax in Illinois is 6.25%, but the range of Illinois sales tax, including the county sales tax rate, occupation tax, local tax, mass transit tax, etc. is 6.25%-11%. For your convenience, we have included a table below that lists the Illinois sales tax rates for each county within the state. The table combines the base Illinois sales tax rate of 6.25% and the local county rates to give you a total tax rate for each county.

Illinois has many different counties, 102 in total, which means that Illinois has the 7th most counties out of all 50 states! Illinois sales tax rates for most counties is 1-2%, which means that most counties, when combined with Illinois’ sales tax rate, charge a total of 7.25-8.25% sales tax.

What you will find in the U.S., which is different from some other countries, is that when you see the price of a product such as a t-shirt in a retail store, or food on a menu in a restaurant, it is usually plus state and county sales tax.

So, when you checkout your items in a store or request the check (bill) at a restaurant, you will likely pay the price you saw on the label or on the menu + state and county sales tax. This often takes foreigners and those not used to this system by surprise because, in many other countries, the price you see is the price you pay, and the price quoted includes any sales tax or value-added tax (VAT).

State of Illinois Sales Tax

To get a basic understanding of how Illinois imposes a state sales and use tax on most products and some services purchased in the state you can make a quick calculation of the amount of state of Illinois sales tax you will pay based on the product price and sales tax rate charged within the county you are purchasing from.

So, if you are paying Jackson County sales tax, the rate would be 7.25%. A $200 sports product purchase (as an example) would cost you $14.50 in sales tax and the price you pay would be $214.50, not the $200 it was labeled as in the store.

Illinois sales tax rates actually refer to several tax acts. Sales tax is a combination of “occupation” taxes that are imposed on sellers’ receipts and “use” taxes that are imposed on amounts paid by purchasers. Sellers owe the occupation tax to the department; they reimburse themselves for this liability by collecting use tax from their customers. “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 in Illinois.

State of Illinois Sales Tax for Businesses

There is specific terminology surrounding whether, as a business, you need to collect the state of Illinois sales tax. This is called “Sales Tax Nexus.” It basically means, does your business have a “significant presence” in the state.

Any of the following criteria may be considered by the state of Illinois as qualifying a seller/business to have sales tax nexus:

  • If you operate out of an office, warehouse, or another place of business.
  • If you have a state employee, contractor, salesperson, agent, or representative.
  • If you have a third-party party affiliate operating in Illinois.
  • Since October 1, 2018, Illinois considers vendors who make $100,000 in sales or more in the previous four quarters in Illinois or more than 200 transactions in the state to have economic nexus.

To learn exactly what the Illinois Department of Revenue determines to be sales tax nexus in Illinois, head over to their website and see what businesses this applies to and what you are expected to collect from your customers.

Sales Tax in Illinois by County

The table below lists the 102 Illinois counties that charge sales tax within the state. Illinois’ sales tax is based on the base rate plus the county rate and any other special exceptions, so the rates below are indicative of the total Illinois sales tax you will pay or have to collect from your customers. You should always enter your specific address into a database that specializes in sales tax rates since more granular local tax may apply in addition to just the county rate.

Illinois Sales Tax Rates by CountyTotal Illinois Sales Tax RateIllinois State Sales Tax Rate
Adams County Sales Tax6.5%6.25%
Alexander County Sales Tax6.25%6.25%
Bond County Sales Tax7.25%6.25%
Boone County Sales Tax7.75%6.25%
Brown County Sales Tax7.5%6.25%
Bureau County Sales Tax7.25%6.25%
Calhoun County Sales Tax8%6.25%
Carroll County Sales Tax6.5%6.25%
Cass County Sales Tax8.25%6.25%
Champaign County Sales Tax7.5%6.25%
Christian County Sales Tax7.25%6.25%
Clark County Sales Tax7.25%6.25%
Clay County Sales Tax6.75%6.25%
Clinton County Sales Tax6.25%6.25%
Coles County Sales Tax7.25%6.25%
Cook County Sales Tax9%6.25%
Crawford County Sales Tax6.25%6.25%
Cumberland County Sales Tax7.25%6.25%
De Witt County Sales Tax6.25%6.25%
DeKalb County Sales Tax6.25%6.25%
Douglas County Sales Tax7.25%6.25%
DuPage County Sales Tax7%6.25%
Edgar County Sales Tax8.25%6.25%
Edwards County Sales Tax7.25%6.25%
Effingham County Sales Tax6.5%6.25%
Fayette County Sales Tax7.25%6.25%
Ford County Sales Tax6.25%6.25%
Franklin County Sales Tax8.25%6.25%
Fulton County Sales Tax7.75%6.25%
Gallatin County Sales Tax7.25%6.25%
Greene County Sales Tax7.25%6.25%
Grundy County Sales Tax6.25%6.25%
Hamilton County Sales Tax8.25%6.25%
Hancock County Sales Tax6.25%6.25%
Hardin County Sales Tax 8.25%6.25%
Henderson County Sales Tax7.25%6.25%
Henry County Sales Tax7.75%6.25%
Iroquois County Sales Tax6.5%6.25%
Jackson County Sales Tax7.25%6.25%
Jasper County Sales Tax7.25%6.25%
Jefferson County Sales Tax6.75%6.25%
Jersey County Sales Tax8%6.25%
Jo Daviess County Sales Tax7.25%6.25%
Johnson County Sales Tax7.75%6.25%
Kane County Sales Tax7%6.25%
Kankakee County Sales Tax6.25%6.25%
Kendall County Sales Tax7.25%6.25%
Knox County Sales Tax7.75%6.25%
Lake County Sales Tax7%6.25%
LaSalle County Sales Tax6.5%6.25%
Lawrence County Sales Tax7.25%6.25%
Lee County Sales Tax7.75%6.25%
Livingston County Sales Tax7.25%6.25%
Logan County Sales Tax8.25%6.25%
Macon County Sales Tax7.75%6.25%
Macoupin County Sales Tax7.25%6.25%
Madison County Sales Tax6.85%6.25%
Marion County Sales Tax7.5%6.25%
Marshall County Sales Tax6.25%6.25%
Mason County Sales Tax7.25%6.25%
Massac County Sales Tax6.25%6.25%
McDonough County Sales Tax8%6.25%
McHenry County Sales Tax7%6.25%
McLean County Sales Tax6.25%6.25%
Menard County Sales Tax8.25%6.25%
Mercer County Sales Tax7.25%6.25%
Monroe County Sales Tax7.5%6.25%
Montgomery County Sales Tax7.25%6.25%
Morgan County Sales Tax7.25%6.25%
Moultrie County Sales Tax6.75%6.25%
Ogle County Sales Tax6.25%6.25%
Peoria County Sales Tax7.25%6.25%
Perry County Sales Tax7.75%6.25%
Piatt County Sales Tax7.25%6.25%
Pike County Sales Tax7.75%6.25%
Pope County Sales Tax6.25%6.25%
Pulaski County Sales Tax6.25%6.25%
Putnam County Sales Tax6.25%6.25%
Randolph County Sales Tax7.25%6.25%
Richland County Sales Tax7.75%6.25%
Rock Island County Sales Tax7.25%6.25%
Saint Clair County Sales Tax7.35%6.25%
Saline County Sales Tax8%6.25%
Sangamon County Sales Tax7.25%6.25%
Schuyler County Sales Tax7.25%6.25%
Scott County Sales Tax7.25%6.25%
Shelby County Sales Tax7.25%6.25%
Stark County Sales Tax7.5%6.25%
Stephenson County Sales Tax6.75%6.25%
Tazewell County Sales Tax6.75%6.25%
Union County Sales Tax8.5%6.25%
Vermilion County Sales Tax6.5%6.25%
Wabash County Sales Tax7.25%6.25%
Warren County Sales Tax7.25%6.25%
Washington County Sales Tax6.25%6.25%
Wayne County Sales Tax7%6.25%
White County Sales Tax7.25%6.25%
Whiteside County Sales Tax7.25%6.25%
Will County Sales Tax7%6.25%
Williamson County Sales Tax7.25%6.25%
Winnebago County Sales Tax7.75%6.25%
Woodford County Sales Tax8.25%6.25%

Illinois Department of Revenue Contact Details

Most communication with the Illinois Department of Revenue can be conducted easily through their online services which are available 24/7, or via telephone which is possible between regular business hours of 8:30 am – 5:00 pm (central time) with the exception of Springfield, IL, Monday through to Friday (not including national and state holidays). Here are the main contact methods:

Illinois is home to multiple Department of Revenue offices, here are the addresses and contact details for each one:

Marion Office
2309 W. Main St. Suite 114
Marion, IL 62959-1196
Telephone: 800 732-8866 (when you call you will be directed to the specific Illinois sales tax section of the Department of Revenue).

Chicago Office
James R. Thompson Center – 7th Floor
100 West Randolph Street
Chicago, IL 60601-3274
Telephone: 800-732-8866 (when you call you will be directed to the specific Illinois sales tax section of the Department of Revenue).
Website: https://www2.illinois.gov/rev/research/taxinformation/sales/Pages/default.aspx

Des Plaines Office
Suburban North Regional Building
9511 Harrison Street
Des Plaines, IL 60016-1563
Telephone: 800-732-8866 (when you call you will be directed to the specific Illinois sales tax section of the Department of Revenue).
Website: https://www2.illinois.gov/rev/research/taxinformation/sales/Pages/default.aspx

Rockford Office
200 S. Wyman Street.
Rockford, IL 61101
Telephone: 800-732-8866 (when you call you will be directed to the specific Illinois sales tax section of the Department of Revenue).
Website: https://www2.illinois.gov/rev/research/taxinformation/sales/Pages/default.aspx

Fairview Heights Offices
15 Executive Drive – Suite 2
Fairview Heights, IL 62208-1331
Telephone: 800-732-8866 (when you call you will be directed to the specific Illinois sales tax section of the Department of Revenue).
Website: https://www2.illinois.gov/rev/research/taxinformation/sales/Pages/default.aspx

Springfield Offices
Willard Ice Building,
101 West Jefferson Street
Springfield, IL 62702
Telephone: 800 732-8866 or 217-782-3336 (when you call you you will be directed to the specific Illinois sales tax section of the Department of Revenue).
Website: https://www2.illinois.gov/rev/research/taxinformation/sales/Pages/default.aspx

Various online services are available 24/7 on the website, including electronically filing a return, making a payment, setting up payment plans, checking the status of a refund, or making a general inquiry on your account.

Sales Tax Rates in the US


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Jason Coles

Jason Coles is the Founder of Foreign USA and its Chief Content Writer and Editor. Recognized as a prolific business plan writer by many prominent immigration attorneys in the U.S. who refer his services to their clients regularly, Jason has written over 1,360 business plans across the past 17+ years for start-up companies and franchises looking to expand their footprint in the United States. Jason is considered a seasoned expert in his field. He creates detailed business plans for his clients that include five-year financial projections, market and industry analysis reports, demographic studies, organizational charts, job descriptions, employee hiring plans, and more.