| County | State Rate | County Rate | Combined Rate | Major City |
|---|---|---|---|---|
| Adams County | 5.00% | 0.50% | 5.50% | Quincy |
| Cook County | 5.00% | 1.75% | 6.75% | Chicago |
| DuPage County | 5.00% | 0.50% | 5.50% | Wheaton |
| Kane County | 5.00% | 0.50% | 5.50% | Geneva |
| Lake County | 5.00% | 1.00% | 6.00% | Waukegan |
| Madison County | 5.00% | 0.50% | 5.50% | Edwardsville |
| McHenry County | 5.00% | 0.50% | 5.50% | Woodstock |
| Monroe County | 5.00% | 0.50% | 5.50% | Waterloo |
| Peoria County | 5.00% | 0.50% | 5.50% | Peoria |
| Rock Island County | 5.00% | 0.50% | 5.50% | Rock Island |
| St. Clair County | 5.00% | 0.50% | 5.50% | Belleview |
| Will County | 5.00% | 0.50% | 5.50% | Joliet |
The Illinois sales tax rate in 2026 is 5.00%. However, the total sales tax rate can range from 5.50% to 11.00% depending on the location, as local jurisdictions can impose additional taxes. Illinois has a relatively complex sales tax system, with different rates applying to different types of products and services.
For example, groceries, clothing, and medicine are exempt from sales tax in Illinois, while other items such as prepared foods, soft drinks, and certain services are subject to tax. The state also has a “use tax” that applies to purchases made outside of Illinois but used within the state.
It’s worth noting that Illinois has a number of sales tax exemptions and deductions, including exemptions for charitable organizations, educational institutions, and certain types of businesses. Additionally, the state offers a sales tax holiday in August, during which certain items such as school supplies and clothing are exempt from tax.
The Illinois sales tax is collected by the Illinois Department of Revenue. The state has a complex sales tax system, with different rates applying to different types of products and services. Businesses that sell taxable goods and services in Illinois are required to register for a sales tax permit and collect sales tax from their customers.
Illinois has an economic nexus threshold of $100,000 or more in gross receipts from sales of tangible personal property, or $10,000 or more in gross receipts from sales of services, in the preceding four quarters. This means that out-of-state businesses that meet this threshold are required to collect and remit sales tax on sales made to Illinois customers.