How Illinois Sales Tax Works
Illinois imposes a 6.25% general merchandise sales tax. Illinois taxes different categories at different rates: groceries at a reduced 1% state rate, prescription drugs at 1%, and general merchandise at 6.25% plus local additions. Chicago is the extreme case with four layers totalling 10.25%.
Chicago Sales Tax vs. The Rest of Illinois
Chicago's 10.25% combined rate reflects four layers: 6.25% state, 1.75% Cook County, 1.25% City of Chicago, and 1% RTA. Cook County suburban cities typically run 9.25%–10.25%. Cities outside Cook County generally fall in the 7.5%–9% range. Springfield is 8.5%, Rockford and Aurora are 8.25%, Naperville and Peoria are 8.75%.
Illinois Grocery Tax
Illinois taxes groceries at a reduced 1% state rate, not the full 6.25%. Local taxes may add to this in some jurisdictions. Restaurant meals and prepared food are taxed at the full rate. Illinois periodically debates eliminating the grocery tax — check the Illinois Department of Revenue for updates.
Illinois Online Sales Tax
Illinois requires out-of-state sellers with $100,000 in Illinois sales or 200 Illinois transactions in the preceding 12 months to collect Illinois sales tax. Illinois applies origin-based sourcing rules for in-state sellers, which differs from destination-based rules used by most other states.
How to Use This Illinois Sales Tax Calculator
For Chicago general merchandise, use 10.25%. For Springfield use 8.5%, Rockford 8.25%, Naperville 8.75%. Enter your amount, confirm the rate, and click Calculate. Use reverse mode to extract the tax from an Illinois receipt total.