Sales taxes (retailers’ and service occupation taxes)

General Merchandise 7.000%
Rate consists of the following:
State Rate 6.250%
Regional Transportation Authority 0.750%
Qualifying food and drugs 1.750%
Rate consists of the following:
State Rate 1.000%
Regional Transportation Authority 0.750%
Vehicle (ST-556 and ST-556-LSE) 7.000%
Rate consists of the following:
State Rate 6.250%
Regional Transportation Authority 0.750%
*If the vehicle or trailer is title and registered to:
~a Chicago address, a Chicago Home Rule Tax of 1.250% is imposed in addition to the vehicle rate listed above making the total tax rate 8.250%.
~an out-of-state location, the dealer may be required to collect tax.

Use taxes (use and service use taxes)

General Merchandise 6.250%
Rate consists of the following:
State Rate 5.000%
Local Use Tax 1.250%
Qualifying food and drugs 1.000%
Rate consists of the following:
Local Rate 1.000%
Vehicle (RUT-25 and RUT-25-LSE) 7.000%
Rate consists of the following:
State Rate 6.250%
Regional Transportation Authority 0.750%

Automobile renting taxes

Automobile renting tax (occupation) 6.000%
Rate consists of the following:
State Rate 5.000%
Local Rate 1.000%
Automobile renting tax (use) 5.000%
Rate consists of the following:
State Rate 5.000%

Telecommunications Taxes

Telecommunications taxes 13.000%
Rate consists of the following:
State Rate 7.000%
Local Rate 6.000%