Illinois sales tax changes

Tracking state and local sales tax rate and rule changes in Illinois


Illinois sales tax changes effective July 1, 2019

The following city sales tax rate changes take effect in Illinois on July 1, 2019.

In addition, the Highland Business District B will cease to exist. All sales locations in Highland Business District B prior to July 1 are absorbed into Highland Business District A as of July 1, 2019. The combined business district sales tax rate for sales locations in Highland Business District B prior to July 1 and in Highland Business District A on or after July 1 are both 8.35%.

 

Municipality County Old Rate Rate Change New Rate Rate Change Type
Antioch (1) Lake County 7.00% +1.00% 8.00% Business District
Berwyn Cook County 10.00% +0.75% 10.75% Home Rule
Cairo (2) Alexander County 6.25% +1.00% 7.25% Business District
Dakota Stephenson County 6.75% +1.00% 7.75% Non-Home Rule
Elburn Kane County 7.00% +1.00% 8.00% Non-Home Rule
Frankfort Cook County 9.00% +1.00% 10.00% Non-Home Rule
Frankfort Will County 7.00% +1.00% 8.00% Non-Home Rule
Grafton (3) Jersey County 8.50% +1.00% 9.50% Business District
Lake Forest Lake County 7.50% +0.50% 8.00% Home Rule
Lemont Cook County 9.00% +1.00% 10.00% Non-Home Rule
Lemont Dupage County 7.00% +1.00% 8.00% Non-Home Rule
Lemont Will County 7.00% +1.00% 8.00% Non-Home Rule
Lincolnwood Cook County 10.00% +0.25% 10.25% Home Rule
McHenry McHenry County 7.50% +0.25% 7.75% Home Rule
Milan Rock Island County 7.75% +0.50% 8.25% Non-Home Rule
Milledgeville (4) Carroll County 6.50% +1.00% 7.50% Business District
Princeton Bureau County 7.25% +0.25% 8.00% Non-Home Rule
Romeoville (5) Will County 8.50% +1.00% 9.50% Business District
Wood River Madison County 6.85% +1.00% 7.85% Non-Home Rule
  1. New sales tax rate applies to Antioch Business District only.
  2. New sales tax rate applies to Cairo Business District only.
  3. New sales tax rate applies to Business District No. 1 only.
  4. New sales tax rate applies to Milledgeville Business Development District only.
  5. New sales tax rate applies to Normantown Road Business District No 1 only.

The following counties in Illinois will have a sales tax rate change effective July 1, 2019.

County Old Rate Rate Change New Rate Rate Change Type
Bureau County 6.75% +0.50% 7.25% County Public Safety
Fayette County 6.25% +1.00% 7.25% County School
Franklin County 7.25% +1.00% 8.25% County Public Facilitie
Jasper County 6.25% +1.00% 7.25% County School
Menard County 7.25% +1.00% 8.25% County School
Sangamon County 6.25% +1.00% 7.25% County School
Union County 7.50% +1.00% 8.50% County School

See the Illinois Department of Revenue for additional details.

Illinois Sales Tax Rate Guide

Sales tax guide for Illinois businesses

Our free, online guide covers all aspects of managing Illinois sales tax compliance. Topics include:

  • Business registration
  • Collecting sales tax
  • Filing sales tax returns
  • State nexus obligations
  • And more!

Visit the guide

Illinois sales tax changes archive

Numerous local tax rate changes are set to take effect in Illinois on July 1, 2018.

Municipality County Old Rate Rate Change New Rate Rate Change Type
Bartlett Cook County 9.0% +1.00% 10.00% Home Rule
Bartlett Dupage County 7.0% +1.00% 8.00% Home Rule
Bartlett Kane County 7.0% +1.00% 8.00% Home Rule
Bethalto (1) Madison County 6.85% +1.00% 7.85% Business District
Bourbonnais (2) Kankakee County 6.25% +1.00% 7.25% Business District
Canton Fulton County 8.25% +0.50% 8.75% Non-home Rule
Carbon Cliff Rock Island County 8.0% +0.25% 8.25% Home Rule
Carol Stream Dupage County 7.75% +0.25% 8.00% Home Rule
Clay City Clay County 6.75% +1.00% 7.75% Non-home Rule
Deer Park Cook County 9.25% +0.25% 9.50% Non-home Rule
Deer Park Lake County 7.25% +0.25% 7.50% Non-home Rule
East Peoria Tazewell County 8.0% +0.50% 8.50% Non-home Rule
Effingham (3) Effingham County 6.5% +1.00% 7.50% Business District
Elgin Cook County 10.25% +0.25% 10.50% Home Rule
Elgin Kane County 8.25% +0.25% 8.50% Home Rule
Findlay Shelby County 7.25%  +1.00% 8.25% Non-home Rule
Flossmoor Cook County 9.00%  +1.00% 10.00% Non-home Rule
Geneva Kane County 7.50% +0.50% 8.00% Non-home Rule
Glen Ellyn Dupage County 8.00% +0.25% 8.25% Home Rule
Highland (4) Madison County 7.85% +0.50% 8.35% Business District
Hinckley DeKalb County 6.25% +1.00% 7.25% Non-home Rule
Kankakee Kankakee County 6.25% +2.00% 8.25% Home Rule
LaSalle (5) LaSalle County 7.00% +0.50% 7.50% Home Rule
Maple Park  DeKalb County 6.25% +1.00% 7.25% Non-home Rule
Maple Park Kane County 7.00% +1.00% 8.00% Non-home Rule
Naperville Dupage County 7.50% +0.25% 7.75% Home Rule
Naperville Will County 7.50% +0.25% 7.75% Home Rule
Norridge Cook County 10.25% +0.25% 10.50% Home Rule
Northbrook Cook County 9.75% +0.25% 10.00% Home Rule
Northbrook Lake County 7.75% +0.25% 8.00% Home Rule
Northfield Cook County 9.75% +0.25% 10.00% Home Rule
Richton Park (6) Cook County 9.50% +1.00% 10.50% Business District
Shabonna DeKalb County 6.25% +1.00% 7.25% Non-home Rule
Springfield Sangamon County 8.50% +0.25% 8.75% Home Rule
Waukegan Lake County 8.25% +0.25% 8.50% Home Rule
Washington Tazewell County 8.00% +0.50% 8.50% Home Rule
  1. Inside Prairie Street Downtown Business District, Inside Bethalto Route 140 Corridor Business District and Inside Bethalto Route 111 Business District only. Outside Business Districts, the rate remains 6.85%.
  2. Inside Bourbonais Business District only. Outside Business Districts, the rate remains 6.25%.
  3. Inside South Banker Street Business District only. Outside Business Districts, the rate remains 6.5%.
  4. Inside Highland Business District A, Inside Highland Business District B, and Inside Highland Business District C only. Outside Business Districts, the rate remains 7.85%.
  5. This new rate is computed by removing the 0.50% non-home rule municipal sales tax that is repealed after June 30, 2018, and then adding the 1.00% home rule municipal sales tax that becomes effective July 1, 2018.
  6. Inside Richton Park Sauk Trail Business District only. Outside Business Districts, the rate remains 9.5%.

Numerous local tax rate changes are set to take effect in Illinois on January 1, 2018.

Municipality County Old Rate New Rate Rate Change Rate Change Type
Assumption Christian County 7.25% 8.25% +1.0% Non-home Rule
Forreston (1) Ogle Country 6.25% 7.25% +1.0% Business District
Fox Lake (2) Lake County 7.0% 8.0% +1.0% Business District
Moline (3) Rock Island County 8.5% 9.5% +1.0% Business District
Mount Vernon Jefferson County 8.25% 9.25% +1.0% Home Rule
New Lenox Will County 8.5% 9/0% +0.5% Home Rule
O’Fallon (4) St. Clair County 7.85% 8.85% +1.0% Business District
Phoenix Cook County 9.0% 10.0% +1.0% Home Rule
Ramsey (5) Fayette County 6.75% 7.25% +0.5% Business District
Riverside (6) Cook County 10.0% 11.0% +1.0% Business District
Thornton Cook County 9.0% 9.5% +0.5% Home Rule
Troy (7) Madison County 6.85% 7.85% +1.0% Business District
Williamsville Sangamon County 6.75% 7.25% +0.5% Home Rule
Woodstock McHenry County 7.0% 8.0% +1.0% Home Rule
  1. Inside Routes 26/72 & Forreston Downtown Business Development District only. Outside Business District, the rate remains 6.25%
  2. Inside Central Business District and Inside South Business District only. Outside Business District, the rate remains 7.0%.
  3. Inside Avenue of the Cities/ 27th Street Business District only. Outside Business District, the rate remains 8.5%.
  4. Inside Regency Park Business District only. Inside Route 50/Scott-Troy Road Business District, the rate remains 8.85% and Outside Business District, the rate remains 7.85%.
  5. Inside Ramsey Business District only. Outside Business District, the rate remains 6.25%.
  6. Inside Harlem Avenue Business District 1 only. Outside Business District, the rate remains 10.0%.
  7. Inside Troy Business District III only. Inside Troy Business District II and Inside Dorothy Drive Business District, the rate remains 7.85%. Outside Business Districts (but inside Metro-East Mass Transit District (MED)), the rate remains 6.85%. Outside Business Districts (and also outside MED), the rate remains 6.60%.

Numerous tax rate changes are set to take effect in Illinois on July 1, 2017. The Illinois Department of Revenue hasn’t yet released the new rates, but it has published a list of tax jurisdictions that have informed the department of their intent to change a tax rate.

Sales tax rate changes are one reason why it can be challenging for businesses to manage sales tax. Companies that sell into multiple tax jurisdictions can find it particularly cumbersome to keep up with changes in rates, rules, and regulations. Sales tax automation software facilitates compliance in all states. Learn more.

The Illinois jurisdictions planning rate changes are listed below.

Business district tax

  • Belleville — Shopland Plaza Business District
  • Caseyville — Caseyville I-64 Business District
  • Centreville — Centreville Business District
  • East Moline — The Bend Business District
  • Edwardsville — Montclaire Business District
  • Fox River Grove — 1050 Northwest Highway Business District
  • Georgetown — Georgetown Business District
  • Godfrey — Godfrey Business District II
  • La Grange Park — Village Market Business District
  • La Grange Park — 31st Street/Maple Avenue Business District
  • La Grange Park — 31st Street/North La Grange Road Business District
  • La Grange Park — 31st Street/Barnsdale Business District
  • Machesney Park — Interstate 90-Route 173 Business District
  • Macon — Macon Business District
  • Mount Pulaski — Mount Pulaski Business District

County public safety tax

  • Iroquois County

County school facilities tax

  • Coles County
  • Cumberland County
  • Edgar County
  • Jackson County
  • Lee County
  • McDonough County
  • Montgomery County
  • Peoria County
  • Rock Island County
  • Wabash County

Home rule municipal sales tax

Home rule governments can only tax merchandise that is taxed under state law, and home rule sales tax cannot be levied on titled or registered tangible personal property (e.g., vehicles, watercraft). Home rule sales tax can only be levied in 0.25 percent increments.

  • Bartonville
  • Batavia
  • Carlock
  • Carpentersville
  • Lincolnshire
  • Marion
  • Pekin
  • Summit

Learn more about Illinois home rule sales tax.

Non-home rule municipal sales tax

Non-home rule sales tax can be levied in 0.25 percent increments, with a maximum rate of 1 percent.

  • Crete
  • Dix
  • Glen Carbon
  • Olympia Fields
  • Pittsburg
  • Spring Valley

Learn more about the difference between home rule and non-home rule sales tax at the Department of Revenue.

Simplified municipal telecommunications tax

  • Cambridge
  • Elk Grove Village
  • Hainesville
  • Jerome
  • Libertyville
  • Sandwich
  • Schram City

Update 12.5.2016: Actual rate changes have been announced. Additional information.

Local tax jurisdictions in Illinois are required to notify the Illinois Department of Revenue of planned local sales and use tax rate changes. The department has been informed by a number of localities that rate changes will take effect on January 1, 2017. Once the department receives a certified copy of the ordinance approving all rate changes, rate changes will be finalized and new rates announced.

The following localities have announced their intention to create new business district taxes:

  • Centralia (Jolliff Bridges Business District)
  • Granville (Granville Business District)
  • Hillsboro (Hillsboro Business District)
  • Maroa (Maroa Business District)
  • Nokomis (Nokomis Business District)
  • Salem (Main/157 Business District)
  • Willowbrook (Illinois Route 83/Plainfield Road Business District)

The following localities plan to institute new, or change existing, simplified municipal telecommunications tax:

  • Bellmont
  • Benton
  • Coal Valley

Additional information is available through the Department of Revenue.


Beginning July 1, 2016, sales and use tax rates will increase in more than three dozen tax jurisdictions in Illinois. Businesses that sell into affected areas must be prepared to collect the correct rate of tax on that date.

Counties

Sales and use tax rates in the counties listed below all increase by 1%, effective July 1:

  • Bond County
  • Brown County
  • Edwards County
  • Hardin County
  • Johnson County
  • Macoupin County
  • Monroe County

Home rule

Home rule jurisdictions impose and administer their own taxes. Taxpayers should address any tax questions to the municipality directly. The jurisdictions below are listed with the new rates.

  • Alsip (Cook County), 10.00%
  • East Dundee (Cook County), 11.00%
  • East Dundee (Kane County), 9%
    • E Dundee IL RTE 72 & 25 Business District, 9.75%
    • Dundee Gateway Bus. Dist., 9.75%
    • Christina Drive Bus. Dist., 9.50%
  • Elmhurst (Cook County), 10.00%
  • Elmhurst (DuPage County), 8.00%
  • Glendale Heights (DuPage County), 8.25%
  • Lake in the Hills (McHenry County), 8.00%
  • Peoria (Peoria County), 8.50%
    • Peoria Hospitality Improvement Zone Business District, 9.50%
  • Riverwoods (Lake County), 8.00%
  • Woodridge (Cook County), 9.75%
  • Woodridge (DuPage County), 7.75%
  • Woodridge (Will County), 7.75%

Non-home rule

The jurisdictions below are listed with the new rates.

  • Altamont Business District (Altamont, Effingham County), 7.50%
  • Beecher (Will County), 8.00%
  • Carlyle (Clinton County), 6.75%
  • Chenoa (McLean County), 7.25%
  • Dwight (Grundy County), 7.25%
  • Dwight (Livingston County), 8.25%
  • Farmer City Bus. Dist. 1, 7.25%
  • Johnsburg (McHenry County), 7.50%
  • Forest Hills Road Bus. Dist. (Loves Park, Winnebago County), 9.25%
  • Monroe Center (Ogle County), 7.25%
  • Downtown & South City Bus. Dist. (Mount Carroll, Carroll County), 7.50%
  • Irving Park Road Bus. Dist. (Roselle, DuPage County), 7.50%
  • West Main Street Bus. Dist. (Shelbyville, Shelby County), 8.25%
  • Green Mount Business Dist. (Shiloh, St. Clair County), 8.35%
  • Waterman (DeKalb County) 6.25% +1.00% 7.25%
  • Downtown Bus. District 1, (West Dundee, Kane County), 9.50%
  • Riverbend Bus. District 1 (Wood River, Madison County), 7.85%

Additional information, including pre-July 1 rates, is available here.


Numerous local sales tax rate increases will take effect in Illinois on January 1, 2016. There’s to be one local rate decrease, as well.

Rate increases (with new combined rate)

  • Atwood, Douglas County
    • Up 1% inside the Atwood Business District (8.25%)
    • No change outside business district (7.25%)
  • Atwood, Piatt County
    • Up 1% inside the Atwood Business District (8.25%)
    • No change outside business district (7.25%)
  • Bellwood, Cook County
    • No change inside Mannheim Road Bus. Dev. Dis. (10.5%)
    • No change inside St. Charles Road Bus. Dev. Dis. (10.5%)
    • Up 1% outside business districts (10.5%)
  • Bloomington, McLean County
    • Up 1% (8.75%)
  • Effingham, Effingham County
    • Up 1% inside Northwest Business District (7.5%)
    • No change inside Ford Avenue Business District (7.5%)
    • No change outside business districts (6.5%)
  • Elizabeth, Jo Daviess County
    • Up 0.5% inside Route 20 Bus. Dev. Dis. (7.75%)
    • No change outside business district (7.25%)
  • Elmwood Park, Cook County
    • Up 2% inside Harlem Avenue/North Avenue Business District (11%)
    • Up 1% outside business district (10%)
  • Hartford, Madison County
    • Up 1% inside Hartford Business District (7.85%)
    • No change outside business district (6.85%)
  • Herrin, Williamson County
    • Up 0.25% (8.75)
  • Madison, Madison County
    • Up 1% inside Bend Road Business District (7.85%)
    • No change outside business district (6.85%)
  • Matteson, Cook County
    • Up 2% inside Auto Mall Bus. Dev. District (10%)
    • Up 1% inside Matteson Gateway Bus. Dev. District (10%)
    • Up 1% inside Lincoln Hwy/Governors Hwy Corridor Bus. Dev. Dis. (10%)
    • Up 1% inside Lincoln Hwy/Cicero Ave. Dev. Bus. District (10%)
    • Up 1% outside business districts (9%)
  • Morton Grove, Cook County
    • Up 1.25% inside Dempster Waukegan Business District (10.5%)
    • Up 1.25% outside business district (10.25%)
  • Naperville, DuPage County
    • Up 0.5% (7.75%)
  • Naperville, Will County
    • Up 0.5% (7.75%)
  • Normal, McLean County
    • Up 1% (8.75%)
  • Oswego, Kendall County
    • Up 0.75% (8.5%)
  • Oswego, Will County
    • Up 0.75% (8.25%)
  • Posen, Cook County
    • Up 1.5% (10%)
  • Rockton, Winnebago County
    • Up 1% inside Blackhawk Boulevard and Main Street Business District (8.25%)
    • No change outside business district (7.25%)
  • Sherman, Sangamon County
    • Up 1% inside Rail Pointe Bus. Dev. Dis. (7.75)
    • No change outside business district (6.75%)
  • Shorewood, Will County
    • Up 0.75% (8.75%)
  • Stickney, Cook County
    • Up 1.25% (10.25%)
  • Cook County
    • Up 1% (local rates within the county vary)

Rate decreases (with new combined rate)

  • Hopkins Park, Kankakee County
    • Down 1% (8.25%)

The Illinois Department of Revenue Sales Tax Rate Change Summary contains additional information, including the type of local tax (business district, home rule, etc.) and local rates within Cook County.


Updated 6.4.2015: The Illinois Department of Revenue has released an updated informational bulletin on rate changes that supersedes the prior bulletin.. The new bulletin adds Adams County to the list.

Earlier this spring, the Illinois Department of Revenue announced that many local tax jurisdictions were proposing sales tax rate changes for July 1, 2015. At the time, the department was unable to confirm the changes or provide the new rates. Now it can do both.

Business Districts

The following business districts will have sales tax rate increases:

  • Belleville – Route 51 North Business District: 8.10% to 9.10%
  • Blue Island – Western Avenue Business Development District: 8.00% to 9.00%
  • Calumet City – Sibley/East Avenue Business District: 9.00% to 10.00%
  • East Dundee – Illinois Route 72/Illinois Route 25 Business District: 9.00% to 9.25%
  • East Dundee – Dundee Gateway Business District: 9.00% to 9.25%

County public safety tax

The following counties are increasing sales tax rates for sales of general merchandise in order to raise revenue for public safety:

  • Adams County: up 0.25%
  • Jefferson County: up 0.25%
  • Knox County: up 0.25%
  • McDonough County: up 0.25% (revenue also funds transportation)

County school facility tax

The following counties are increasing sales tax rates for sales of general merchandise to raise revenue for schools:

  • Calhoun County: up 1%
  • Greene County: up 1%
  • Jefferson County: up 0.25%
  • Jersey County: up 1.00%
  • Jo Daviess County: up 0.50%
  • Morgan County: up 1.00%
  • Perry County: up 1.00%
  • Piatt County: up 1.00%
  • Scott County: up 1.00%
  • White County: up 1.00%
  • Whiteside County: up 1.00%

Home rule municipal sales tax

The following municipalities are home rule (they collect and administer their own taxes) and are increasing local home rule municipal sales taxes:

  • Carbondale (Jackson County): 8.50% to 8.75%
  • Carbondale (Williamson County): 9.50% to 9.75%
  • Glenwood (Cook County): 8.00% to 9.00%
  • Highwood (Lake County): 8.50% to 8.75%
  • La Grange (Cook County): 8.25% to 9.00%

Non-home rule municipal sales tax

Municipal sales taxes in the following municipalities (administered by the Illinois Department of Revenue) are also increasing:

  • Coulterville (Randolph County): 7.25% to 7.75%
  • Crestwood (Cook County): 8.00% to 9.00%
  • Elkville (Jackson County): 6.25% to 7.25%
  • Lyons (Cook County): 8.00% to 9.00%
  • Montgomery (Kendall County): 7.25% to 8.25%
  • Oglesby (LaSalle County): 6.50% to 7.00%
  • Rantoul (Champaign County): 8.75% to 9.00%
  • Toledo (Cumberland County): 6.25% to 6.75%
  • Wadsworth (Lake County): 7.00% to 8.00%
  • Westmont (DuPage County): 7.25% to 7.75%

Mix and match (because it makes tax compliance that much more interesting)

Multiple local taxes in the following jurisdictions are changing:

  • In Carbon Cliff (Rock Island County), the combined sales tax rate will jump from 6.75% to 7.00%. It is computed as follows:
    • Non-home rule tax will decrease from 6.75% to 6.25%.
    • Home-rule tax will increase by 0.75%.
  • In Deland (Piatt County), the combined sales tax rate will jump from 6.25% to 8.25%:
    • Non-home rule tax is increasing by 1.00%
    • Piatt County school tax is increasing by 1.00%
  • In Morrison (Whiteside County), the combined sales tax rate will jump from 6.25% to 8.25%
    • Non-home rule tax is increasing by 1.00%
    • Whiteside County school tax is increasing by 1.00%
  • In Rock Falls (Whiteside County), the combined sales tax rate will jump from 6.75% to 8.25%
    • Non-home rule tax is increasing by 0.50%
    • Whiteside County school tax is increasing by 1.00%

Additional information is available through the Department of Revenue.


Update 11.24.2014: Details about the local sales tax rate changes taking effect on January 1, 2015 have been released. Across the board, rates are going up. See below.

Several sales tax rate changes will take effect on January 1, 2015. Simplified municipal telecommunications tax changes account for some of those changes, business district sales tax changes account for others, and the rest are municipal sales tax changes, both in home rule and non-home rule municipalities.

Business District Sales Tax

  • Granite City, Bellemore Village Business District: up 1% to 9.35%.
  • Joliet, 1415 Plainfield Road Business District: up 1% to 9.75%.
  • Palos Heights, 127th & Harlem Business District: up 0.25% to 9%.
  • Pontiac, Vermillion Plaza Business District: up 1% to 8.25%.
  • Villa Park, North Avenue Business Development District: up 1% to 8.75%.

Home Rule Municipal Sales Tax

  • Gurnee: up 0.5% to 8%.
  • Skokie: up 0.25% to 9.25%.
  • Vernon Hills: up 0.25% to 7.25%.
  • Waukegan: up 0.25% to 8.25%.
  • Wilmette: up 0.75% to 9%.

Non-Home Rule Municipal Sales Tax

  • New Baden (Clinton County), inside Business District III: up 0.25% to 7.75%.
  • New Baden (Clinton County), outside business district: up 0.25% to 6.75%.
  • New Baden (St. Clair County), inside Interstate 64 Business District: up 0.25% to 8.85%.
  • New Baden (St. Clair County), inside New Baden Business District II: up 0.25% to 8.85%.
  • New Baden (St. Clair County), outside business districts: up 0.25% to 7.85%.
  • Trenton: up 0.25% to 6.5%.

Details  will surely follow are now listed above.

Additionally, on November 4, 2014 voters in the Village of Wadsworth approved a 1%sales tax rate increase in order to keep roads “in good repair.” The new rate of 8% takes effect on July 1, 2015, "following the adoption of an Ordinance by the Wadsworth Village Board to impose the new tax rate and the filing of same with the Illinois Department of Revenue prior to April 1, 2015."


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