State guide

Illinois sales tax rate and guide (2026)

Last updated Checked monthly

Illinois’s state sales tax rate is 6.25%. Local taxes add up to 5% more, so the rate you charge runs from 6.25% to 11.25%, depending on where you deliver.

Calculated by the Sales Tax APIThe same engine Zamp customers use.

Illinois state rate

6.25%

State 6.25%Local up to 5%

Combined rate
6.25% to 11.25%
Most common
7.25%68 of 331 cities
Remote sellers collect after
$100,000in sales a year
Calculate tax on a sale

Illinois sales tax calculator

Choose a city or enter an address.

Delivered to a Illinois city
Sales tax$10.50on $100.00 · total $110.50
Taxable10.5% combined rate
  • IllinoisState · 6.25%$6.25
  • Cook CountyCounty · 1.75%$1.75
  • Chicago City (Cook County)City · 1.25%$1.25
  • Cook County NitaSpecial district · 1.25%$1.25

General merchandise delivered to Chicago, IL 60601.

Charging this at checkout? Zamp calculates it on every order and files the returns.

Book a demo

Illinois sales tax at a glance

Rates

State rate
6.25%
Local rates
Up to 5%
Combined rates
6.25% to 11.25%
Most common
7.25%, in 68 of 331 cities

Selling into Illinois

Economic nexus
$100,000 in sales a year or 200 transactions
Sourcing
Origin-based for sales from an Illinois location, destination-based for remote sellers.
SaaS
Exempt
Shipping
Taxable with the item

Registering and filing

Filing portal
MyTax Illinois
Returns due
The 20th of the following month
Filing schedule
Monthly, quarterly or annual

Sales tax rates in Illinois’s largest cities

All 331 cities
Sales tax rates in the largest Illinois cities
CityCountyBreakdownRate
ChicagoCook CountyState 6.25%Cook County 1.75%Chicago 1.25%Cook County Nita 1.25%10.5%
AuroraKane CountyState 6.25%Aurora 1.25%Dupage County Nita 1%8.5%
NapervilleDuPage CountyState 6.25%Naperville 0.75%Dupage County Nita 1%8%
JolietWill CountyState 6.25%Joliet 1.75%Will County Nita 1%9%
RockfordWinnebago CountyState 6.25%Winnebago County 1.5%Rockford 1%8.75%
ElginKane CountyState 6.25%Elgin 1.5%Kane County Nita 1%8.75%
SpringfieldSangamon CountyState 6.25%Sangamon County 1.5%Springfield 2.5%10.25%
PeoriaPeoria CountyState 6.25%Peoria County 1%Peoria 1.75%9%
ChampaignChampaign CountyState 6.25%Champaign County 1.25%Champaign 1.75%9.25%
WaukeganLake CountyState 6.25%Waukegan 1.5%Lake County Nita 1%8.75%
CiceroCook CountyState 6.25%Cook County 1.75%Cicero 1.75%Cook County Nita 1.25%11%
BloomingtonMcLean CountyState 6.25%McLean County 1%Bloomington 2.5%9.75%
SchaumburgCook CountyState 6.25%Cook County 1.75%Schaumburg 1%Cook County Nita 1.25%10.25%
EvanstonCook CountyState 6.25%Cook County 1.75%Evanston 1.25%Cook County Nita 1.25%10.5%
Arlington HeightsCook CountyState 6.25%Cook County 1.75%Arlington Heights 1%Cook County Nita 1.25%10.25%
BolingbrookWill CountyState 6.25%Bolingbrook 1.5%Will County Nita 1%8.75%
DecaturMacon CountyState 6.25%Macon County 1.5%Decatur 1.5%9.25%
PalatineCook CountyState 6.25%Cook County 1.75%Palatine 1%Cook County Nita 1.25%10.25%
Des PlainesCook CountyState 6.25%Cook County 1.75%Des Plaines 1%Cook County Nita 1.25%10.25%
WheatonDuPage CountyState 6.25%Wheaton 1.25%Dupage County Nita 1%8.5%
Oak ParkCook CountyState 6.25%Cook County 1.75%Oak Park 1%Cook County Nita 1.25%10.25%
PlainfieldWill CountyState 6.25%Plainfield 1.5%Will County Nita 1%8.75%
GlenviewCook CountyState 6.25%Cook County 1.75%Glenview 0.75%Cook County Nita 1.25%10%
ElmhurstDuPage CountyState 6.25%Elmhurst 1.5%Dupage County Nita 1%8.75%

What’s taxable in Illinois?

The tax on a $100 sale in Chicago.

Everyday goods

  • General merchandiseTaxable$10.50
  • ClothingTaxable$10.50
  • Clothing accessoriesTaxable$10.50
  • Personal care productsTaxable$10.50
  • Feminine hygiene productsExempt$0
  • Children’s diapersTaxable$10.50
  • Pet foodTaxable$10.50

Food and drink

  • Groceries (food for home)25% taxable$1.50
  • Prepared foodTaxable$10.50
  • CandyTaxable$10.50
  • Snack food25% taxable$1.50
  • Soft drinksTaxable$10.50
  • Bottled water25% taxable$1.50
  • Juice (70–99% juice)25% taxable$1.50
  • Dietary supplements25% taxable$1.50

Health

  • Prescription drugs50% taxable$2.50
  • Over-the-counter drugsTaxable$10.50

Software and digital

  • SaaS (consumer)Exempt$0
  • SaaS (business)Exempt$0
  • AI softwareExempt$0
  • Downloaded softwareTaxable$10.50
  • Digital productsExempt$0
  • eBooksExempt$0
  • Streaming subscriptionsExempt$0
  • Data processingExempt$0

Services

  • General servicesExempt$0
  • Repair of goodsExempt$0
  • InstallationExempt$0
  • Optional warrantiesExempt$0

How Illinois rates vary

Every sale pays the 6.25% state rate. Cities, counties and special districts add up to 5% more, so the rate depends on the delivery address.

Illinois rate changes since 2023

131cities changed their rate
130went up
1went down
200didn’t change
Illinois cities whose sales tax rate changed since 2023
City2023TodayChangeChanged in
Heyworth6.25%8.25%↑ 2%2025, 2026
Danvers6.25%8.25%↑ 2%2025
Chatham7.25%8.75%↑ 1.5%2026
Lakemoor7%8.5%↑ 1.5%2024, 2026
Richmond7%8.5%↑ 1.5%2024, 2025, 2026
Calumet City10%11.25%↑ 1.25%2026
Round Lake7%8.25%↑ 1.25%2026
Antioch7%8.25%↑ 1.25%2026
Hickory Hills9%10.25%↑ 1.25%2025, 2026
Winnetka9%10.25%↑ 1.25%2026
Troy6.85%8.1%↑ 1.25%2025, 2026
Symerton7%8.25%↑ 1.25%2026
Bloomington8.75%9.75%↑ 1%2025
Centralia7.5%8.5%↑ 1%2025, 2026
Mount Carmel7.25%8.25%↑ 1%2025
Johnsburg7.5%8.5%↑ 1%2024, 2026
Hillsboro7.25%8.25%↑ 1%2025
Chenoa7.25%8.25%↑ 1%2025
Bunker Hill7.25%8.25%↑ 1%2026
Depue7.25%8.25%↑ 1%2025
Zeigler8.25%7.25%↓ 1%2026
Downs7.25%8.25%↑ 1%2025
Newman7.25%8.25%↑ 1%2025
Dowell7.25%8.25%↑ 1%2026
Spillertown7.25%8.25%↑ 1%2025
Colp7.25%8.25%↑ 1%2026
Freeport8%9%↑ 1%2024
Minooka6.25%7.25%↑ 1%2025
Maryville6.85%7.85%↑ 1%2026
Mendota6.5%7.5%↑ 1%2025
Metropolis6.25%7.25%↑ 1%2026
Kirkland6.25%7.25%↑ 1%2026
Toluca6.25%7.25%↑ 1%2025
Grant Park6.25%7.25%↑ 1%2025
Tonica6.5%7.5%↑ 1%2025
Deer Creek6.75%7.75%↑ 1%2025
Saybrook6.25%7.25%↑ 1%2025
Edgewood6.5%7.5%↑ 1%2026
New Lenox9%9.75%↑ 0.75%2026
Round Lake Beach7.5%8.25%↑ 0.75%2026

Illinois sales tax due dates for 2026

Returns are due the 20th of the month after each period. A due date on a weekend or holiday moves to the next business day.

Monthly
PeriodDue
January 2026February 20
February 2026March 20
March 2026April 20
April 2026May 20
May 2026June 22
June 2026July 20
July 2026August 20
August 2026September 21
September 2026October 20
October 2026November 20
November 2026December 21
December 2026January 20 2027
Quarterly
PeriodDue
Q1 (January–March) 2026April 20
Q2 (April–June) 2026July 20
Q3 (July–September) 2026October 20
Q4 (October–December) 2026January 20 2027
Annual
PeriodDue
2026January 20 2027

Never miss a Illinois due date.

Zamp files and pays every Illinois return on time and answers the state’s notices. You approve; we handle the rest.

Illinois sales tax guide

Nexus, registration, collecting and filing.

Whether you’re puzzled about Illinois sales tax rules or uncertain about the filing timelines — our guide will help you clear the haze.

We’ll explore the ins and outs of calculating sales tax rates for every county and city in Illinois. We’ll also tackle some of your burning questions, like how to collect sales tax in Illinois and whether you should.

Plus, we’ll introduce you to the perfect sales tax solution to help you stay compliant throughout the entire sales tax lifecycle.

Collecting Illinois Sales Tax from Customers

Here are the answers to some common questions you may have on sales tax collection:

Do I Have to Collect Illinois Sales Tax from Customers?

Retailers who meet these two requirements are required to collect sales tax in Illinois:

  • You have a sales tax nexus in Illinois
  • You sell taxable products or services in Illinois

What Creates a Sales Tax Nexus in Illinois?

The Illinois Retailers Occupation Tax Act states that ‘retailers’ have nexus in the state.

Activities that create nexus include:

  • Economic Nexus: Businesses making taxable sales of more than $100,000 to buyers in the state in the past 12 months.
  • Physical Location: Businesses having a store, office, warehouse, or other place of business.
  • Employee Location: Businesses with employees, contractors, salespeople, installers, other personnel, or a third-party affiliate in the state.
  • Trade Shows: Businesses that sell tangible personal property and services in trade shows, festivals, and craft shows. If you travel to more than one event yearly, you should apply as a ‘changing location’ filer.

Read more about who needs to collect Retailers Occupation Tax here.

Do I Have to Collect Sales Tax from Illinois Customers if I Sell on Amazon, Walmart, Ebay, or Etsy?

No.

Marketplaces like Walmart and eBay must collect sales tax on behalf of third-party sellers in Illinois.

If you have a sales tax nexus in Illinois, don’t forget that you must still collect sales tax on your other non-marketplace Illinois sales.

Taxable Products in Illinois

Illinois sales tax has three rate structures for any retail sale:

  • Qualifying drugs and medical appliances: Most prescription and non-prescription medicines, as well as prescription and non-prescription medical devices. These items have a sales tax rate of 1%.
  • Items required to be titled or registered: Motor vehicles, ATVs, watercraft, aircraft, trailers, and mobile homes. All necessary taxes must be paid before registration.
  • General merchandise: Most tangible personal property, such as soft drinks, processed food, prewritten software, and more. They are taxed at a rate of 6.250%.

Let’s take a closer look at how a retail sale is taxed in Illinois:

Are Groceries Taxable in Illinois?

No, groceries are not taxable at the state level in Illinois.

However, local areas such as cities and counties can apply sales tax rates to groceries.

Is Clothing Taxable in Illinois?

Yes, clothing is taxable in Illinois.

Are Digital Products Taxable in Illinois?

No, digital goods are not taxed in Illinois.

Is Software-as-a-Service (SaaS) Taxable in Illinois?

No, but Chicago imposes the Chicago Personal Property Lease Transaction Tax on the usage of SaaS-based products.

Are Services Taxable in Illinois?

Services are generally not taxable in Illinois. But if tangible personal property is sold along with a service, it may be subject to Illinois’ Service Occupation Tax (SOT).

You can read more about what services are taxable in Illinois in publication REV-717 “Retailer’s Information.”

Tax-Exempt Items

A few tax-exempt items in Illinois are:

  • Intangible personal property, such as shares and bonds.
  • Tangible personal property for resale purposes. The purchaser should have an active registration or resale number from the Department.
  • Newspapers and magazines.
  • Sales made to any corporation, society, association, foundation, or institution for charitable, religious, or educational purposes.
  • Low sulfur dioxide emission coal-fueled devices.
  • Manufacturing machinery and equipment for manufacturing of tangible personal property or in the agriculture sector.
  • Building maintenance materials used to build real estate projects that already have a Certificate of Eligibility for Sales Tax Exemption
  • Breast pumps, breast pump kits, breast pump collection, and storage supplies.
  • Photo processing machinery and equipment, including its repair and replacement parts

Now, you need a sales tax permit to collect sales tax. Let’s discover how you can get one.

How to Register for an Illinois Seller’s Permit

You can register for an Illinois seller’s permit online at MyTax Illinois.

Learn how to register for a seller’s permit in every US state.

Do I Need an Illinois Sales Tax License if I’m Only a Wholesaler?

Yes.

You can apply for a ‘resale number’ with the Illinois Department of Revenue. The department may restrict the use of a resale number to a limited time period, such as one year.

Do I Need an Illinois Seller’s Permit if I Only Sell Temporarily in the State?

Yes.

In Illinois, every big and small business, even those making taxable sales at tradeshows or craft fairs, must get a seller’s permit and collect sales tax.

Temporary vendors must pay sales tax within ten days of ending their business activity in the state using the Special Event Tax Collection Report and Payment Coupon (IDOR-6-SETR).

Find out more by calling the Illinois Department of Revenue at 1-847-294-4475 or emailing rev.special.events@illinois.gov.

How to Collect Sales Tax in Illinois

Sales tax in Illinois is collected in two ways:

A. How to Collect Sales Tax on Intrastate Illinois Sales

A sale is intrastate if the buyer and seller are both in Illinois or if the buyer is in Illinois and the item ships from a location (a store, warehouse, etc.) in Illinois.

Illinois is an ‘origin-based’ sales tax sourcing state. This means that if you make a sale originating in Illinois and the buyer’s ship-to address is also in Illinois, you would charge the sales tax rate of the sale’s origination point.

For instance, your business is located in Naperville, Illinois, and you make a sale to a buyer in Rockford, Illinois. Then, you’d charge the buyer the sales tax rate at your Naperville location.

B. How to Collect Sales Tax on Interstate Illinois Sales

A sale is interstate if the item ships from outside Illinois and the seller isn’t otherwise engaged in business in the state.

For sales that don’t originate in Illinois, you’ll charge the sales tax rate at your buyer’s location.

For example, your business is located in Leander, Idaho, but you have a nexus in Illinois and sell to a buyer in Champaign, Illinois. You’d charge the buyer the combined state and local Champaign sales tax rate.

Should You Collect Sales Tax on Shipping Charges in Illinois?

Yes.

Shipping charges are subject to sales tax in Illinois.

Learn about sales tax on shipping in every US state here.

How to File and Pay Sales Tax in Illinois

You can file Illinois sales tax returns in multiple ways.

Learn how to file and pay sales tax in other US states here.

All 331 Illinois cities

A

C

D

E

I

N

P

R

Z

Illinois sales tax questions.

Still have questions? Call us at 1-866-438-9267 or email us at support@zamp.com.

Book a demo

What is the sales tax rate in Illinois?

The Illinois state sales tax rate is 6.25%. Cities, counties and special districts add up to 5% more in the 331 cities we checked, so the combined rate runs from 6.25% to 11.25%. The most common combined rate is 7.25%.

What is the sales tax rate in Chicago, Aurora, Naperville and Joliet?

Chicago: 10.5%. Aurora: 8.5%. Naperville: 8%. Joliet: 9%. Rates can differ by street address inside a city, so check the exact address with the calculator.

Do I have to collect Illinois sales tax if my business is in another state?

Yes, once your sales into Illinois pass $100,000 or 200 transactions in the previous or current calendar year (economic nexus), or if you have a physical presence there, such as staff, inventory or an office. You then register with the Illinois Department of Revenue, collect tax on taxable sales to Illinois buyers and file returns.

Is SaaS taxable in Illinois?

No. Software as a service isn’t subject to sales tax in Illinois.

Are groceries and clothing taxed in Illinois?

Groceries (food for home) are partly taxable (25% of the price) in Illinois. Clothing is taxable. Prepared food, candy and soft drinks follow their own rules; the table above shows each category.

Is shipping taxable in Illinois?

Yes. Delivery charges on a taxable sale are taxed at the same rate as the item in Illinois: 10.5% in Chicago.

Has the Illinois sales tax rate changed recently?

The state rate hasn’t changed, but 131 of the 331 cities we checked have a different combined rate than in July 2023, including Chicago (10.25% to 10.5%), Aurora (8.25% to 8.5%), Naperville (7.75% to 8%).

Which rate do I charge: my location or my customer’s?

Origin-based for sales from an Illinois location, destination-based for remote sellers. A seller based in Illinois charges the rate where the sale is made for most in-state sales; a remote seller charges the rate at the buyer’s address.

What is use tax?

Use Tax is a type of tax you owe on items bought for use in Illinois, and sales tax hasn’t been paid at the time of purchase.

You need to pay use tax if you buy an item:

  • For use in Illinois.
  • From an out-of-state retailer who doesn’t impose Illinois sales tax or charges a sales tax rate lower than the Illinois rate. In such cases, you’ll have to pay the difference to the Illinois Department of Revenue.
  • That generally has sales tax if purchased from a retailer in Illinois.

The use tax in Illinois is the same as the state sales tax rates. You’ll have to pay 6.250% for general merchandise sales and 1% of the purchase price of qualifying food, drugs, and medical appliances.

I didn’t collect any Illinois sales tax during this period. Do I still need to file a return?

Yes.

But you should still file a ‘zero’ return even if you didn’t collect any sales tax over the taxable period.

Can I get a discount on my Illinois sales tax?

You’ll be eligible for a discount if you file and pay your sales tax on time.

This discount allows you to claim 1.75% (.0175) of the retailers’ occupation tax and use tax collected or $5 per calendar year — whichever amount is greater.

What is the penalty for filing and/or paying Illinois sales tax late?

The penalty for failure to file Illinois sales tax is the greater of 2% of the tax due or $250.

If the taxpayer receives a notice of non-filing, an additional penalty may apply.

The penalty for failing to pay Illinois sales tax is progressive:

Late Payment Time PeriodIllinois Sales Tax Late Payment Penalty
If paid within 30 days2% of the tax due
If paid after 30 days but within 90 days10% of tax due
If paid after 90 days but within 180 days15% of tax due
If paid after 180 days20% of tax due

Can I get an extension on filing my Illinois sales tax return?

Contact the Illinois Department of Revenue to inquire about an extension to file and pay sales tax.

Can I amend an Illinois sales tax return?

Yes. You can amend an Illinois sales tax return online through MyTaxIllinois or by mail using the Amended Sales and Use Tax Return (Form ST-1-X).

How often will I be required to file and pay sales tax in Illinois?

The more tax liability you have, the more often you’ll have to pay sales tax in Illinois.

Most Illinois sales taxpayers are required to pay either monthly, quarterly, or annually by the 20th day of the month following the end of the taxable period.

Any retailer whose average monthly sales tax liability is $20,000 or more must pay ‘quarter-monthly payments.’ These payments are due on the 7th, 15th, 22nd, and last day of the same month.

Sources. Illinois Department of Revenue · MyTax Illinois · Zamp Sales Tax API · U.S. Census Bureau. Rates are checked monthly and are for information, not tax advice.

Sell into Illinois? Let Zamp handle it.

Zamp registers you, calculates tax on every order at the customer’s address, files every Illinois return and handles notices, with a sales tax team you can call.

#1 rated support on G2

Three colleagues reviewing their accounts together at a sunlit table.