The Illinois state sales tax rate is 6.25% in 2026. When county and city taxes are added, the combined rate ranges from 6.25% in areas with no local additions up to 10.25% in the highest-taxed jurisdictions. The most populated areas of Illinois — including Cook County — have a combined rate of 10.25%.
Illinois taxes groceries at a reduced 1% rate and prescription drugs at 1%. Chicago has one of the highest combined sales tax rates of any major US city.
💡 Quick Reference: $100 purchase in Illinois at the average combined rate costs approximately $108.25 after tax. Use the calculator above to find the exact amount for any county or city in Illinois.
Groceries in Illinois are taxed at reduced 1% state rate. Clothing purchases are taxable at full rate. Prescription drugs and medical devices are generally exempt from sales tax in Illinois, as they are in most US states.
Common Illinois Sales Tax Exemptions
💊
Prescription Medicine
Prescription drugs are fully exempt from Illinois sales tax.
🌾
Grocery Food
Unprepared groceries are taxed at reduced 1% state rate in Illinois.
🏭
Manufacturing Equipment
Equipment used directly in manufacturing is generally exempt.
🌱
Agricultural Supplies
Seeds, livestock, and farm feed are generally exempt in Illinois.
👕
Clothing
Clothing is taxable at full rate in Illinois.
📚
Textbooks
Textbooks for educational use are often exempt or reduced rate.
How Does Illinois Sales Tax Work?
Sales tax in Illinois is collected at the point of purchase by retailers and remitted to the Illinois Department of Revenue. The total rate you pay is the sum of the Illinois state rate (6.25%) plus any applicable county and city rates in your location.
Businesses with a physical presence in Illinois — including offices, warehouses, or employees — have sales tax nexus and must collect and remit Illinois sales tax. Since the 2018 Supreme Court ruling in South Dakota v. Wayfair, remote sellers with $100,000+ in Illinois annual sales or 200+ Illinois transactions must also register and collect Illinois sales tax even without a physical presence.
📅 Illinois Sales Tax Filing: Returns are typically due on the 20th of the month following the reporting period. Filing frequency (monthly, quarterly, or annual) is assigned by the Illinois Department of Revenue based on your sales volume. File and pay online through the Illinois state tax portal.
The Illinois state sales tax rate is 6.25% in 2026. With county and city additions, combined rates range from 6.25% to 10.25% depending on your location. The most common combined rate in populated Illinois counties is around 8.25%. Use the calculator above to find the exact rate for your specific county and city.
Groceries in Illinois are taxed at reduced 1% state rate. This applies to unprepared food items purchased at grocery stores. Prepared food (restaurant meals, hot food from a deli counter) is generally taxed at the full combined rate regardless of state grocery exemptions.
To calculate Illinois sales tax, multiply your purchase amount by the combined rate (as a decimal). For example, a $200 purchase in Cook County at 10.25%: $200 × 0.1025 = $20.50 in sales tax, making the total $220.50. Or simply use the free Illinois sales tax calculator at the top of this page.
Yes, if you meet Illinois’s economic nexus threshold. Remote sellers must collect and remit Illinois sales tax if they have $100,000 or more in Illinois sales or 200+ separate Illinois transactions in a calendar year. This applies to all online sellers including Amazon FBA sellers, Shopify stores, and marketplace sellers. Marketplace facilitators like Amazon, Etsy, and eBay collect and remit on behalf of their sellers in Illinois.
Most services are not subject to Illinois sales tax, which primarily applies to the sale of tangible personal property. However, certain services are taxable in Illinois — including some digital services, repair services, and services that are inseparable from a taxable product. Consult the Illinois Department of Revenue or a tax professional for guidance on specific service types.
The highest combined sales tax rate in Illinois is 10.25%, which occurs in areas with the maximum local tax additions on top of the 6.25% state base rate. The lowest rate is the state base rate of 6.25% in areas with no local taxes. See the county-by-county table above for the exact rate in each area of Illinois.