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Illinois: Proposed Sales Tax Rate Changes, July 2014

 It's my home and I can impose tax if I want to.

The Illinois Department of Revenue has posted numerous local sales tax rate changes, to take effect July 1, 2014. Consider this a preview. Specific rates will be revealed at a later date.

home rule:

“Home rule units of local government are authorized to impose a Home Rule sales tax and certain non-home rule units of local government are authorized to impose a Non-home Rule sales tax to be collected by the department.”

Taxes imposed under home rule or non-home rule are applied to “the same general merchandise base as the state sales tax,” excluding titled tangible personal property and a number of other items, such as qualifying food and drugs.

Localities wising to impose a tax rate change must notify the Department of Revenue. The department, in turn, confirms receipt of the rate change documentation, reviews the changes, and approves the changes (or not).

The list below “is strictly to confirm receipt of tax rate change documentation.” As a result, specific rate changes are not listed. The list names local jurisdictions seeking a tax rate change and the type of tax to be changed.

Simplified Municipal Telecommunications Tax

  • Barry
  • New Athens
  • Sparta

Business District Sales Tax

  • Joliet – Route 53 / Laraway Road Business District
  • Evergreen Park – Evergreen Park Place Business District
  • Metropolis – Metropolis Interstate North Business District
  • Roselle – Gary Avenue Business District

Home Rule Municipal Sales Tax

  • Batavia
  • Carbondale
  • Carpentersville
  • Edwardsville
  • Midlothian
  • Sparta

Non-home rule municipal sales tax

Voter approval is required for sales tax changes proposed by the following municipalities:

  • Lebanon
  • Pleasant Plains
  • Stillman Valley

County school facility tax

Voter approval is also required for a proposed county school facility tax in Mason County.

Additional information about home rule and non-home rule sales and use taxes is available on the Illinois Department of Revenue website.

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photo credit: Kalexanderson via photopin cc

Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.