SALES TAX INFORMATION
SALES TAXES (RETAILERS’ AND SERVICE OCCUPATION TAXES)
General Merchandise
Rate consists of the following:
5.00% State Rate
1.00% Local Rate
1.00% Local (Non-Home Rule Municipal Retail Occupation Tax)
0.25% County Rate (General)
0.25% County Rate (Transportation & Public Safety)
0.75% Regional Transportation Authority
8.25% TOTAL non-Business District
1.00% Central & East Business District
9.25% TOTAL Business District
Qualifying food and drugs | 2.00%
Rate consists of the following:
0.00% State Rate
1.00% Local Rate
0.25% County Rate (Transportation & Public Safety)
0.75% Regional Transportation Authority
2.00% TOTAL
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%
