Illinois state sales tax is 6.25%, but your total rate depends on where you buy
The state of Illinois charges 6.25% sales tax on most purchases. However, that is not the rate you pay at checkout. Your county and city add their own local sales taxes on top of the state rate, so the total you owe varies by location. A purchase in Chicago costs more in tax than the same purchase in a small town downstate.
The combined rate you see on your receipt is the sum of the state rate plus all local rates that explore to your address. This means two people buying identical items on the same day can pay different amounts in tax depending on which side of a city or county line they cross.
Key Takeaways
- Illinois state sales tax is 6.25%, but counties and cities add local taxes that range from 0.25% to 2.25%, making combined rates range from 6.25% to 8.5% or higher.
- Chicago's combined rate is 10.25% because the city and Cook County both add taxes on top of the state rate.
- The tax rate that applies is determined by where the item is delivered or picked up, not where you live or where the seller is located.
- Different product categories are taxed at different rates — groceries and prescription medications are exempt, while prepared food and clothing are taxed at the full rate.
- You can find your exact local rate by entering your address into the Illinois Department of Revenue tax rate lookup tool or by asking the retailer.
How local taxes stack on top of the state rate
Illinois divides sales tax into layers. The state collects 6.25%. Your county then adds a tax that ranges from 0.25% to 2.25%, depending on which county you are in. Your city or village may add another layer on top of that. Cook County (which includes Chicago) adds 1.75%, and Chicago itself adds another 1.25%, for a combined local rate of 3% before you even count the state tax.
The result is that combined rates in Illinois range from a low of 6.25% (in counties with no local tax) to as high as 10.25% in Chicago. Some smaller cities have rates between 6.5% and 8%. The exact rate depends on the specific address where you make the purchase.
When you buy something online and have it shipped to an Illinois address, the tax rate that applies is the rate for the delivery address, not the seller's location. If you order from a store in downstate Illinois and have it shipped to your Chicago apartment, you pay Chicago's 10.25% rate.
County-by-county rate breakdown
Cook County (Chicago and suburbs) has a combined state and local rate of 10.25%. DuPage County (western suburbs) is 8.25%. Will County (south suburbs) is 8.25%. Lake County (north suburbs) is 8.625%. Kane County (west) is 8.625%.
Outside the Chicago area, rates vary widely. Some downstate counties have only the state rate of 6.25% because they have chosen not to add local tax. Others add 0.5% to 1.5%. The Illinois Department of Revenue publishes a complete list of rates by county and municipality, updated when local governments change their rates.
Rates can change when a city or county votes to increase or decrease its local tax. These changes typically take effect on the first day of a month. If you need the current rate for a specific address, the Department of Revenue website has a lookup tool where you enter your street address and it returns your exact combined rate.
What items are taxed and what are exempt
Not everything you buy in Illinois is subject to sales tax. Groceries — items you buy at a grocery store to cook at home — are not taxed. Prescription medications are not taxed. Over-the-counter medications and vitamins are taxed. Prepared food (restaurant meals, deli sandwiches, hot food from a grocery store) is taxed. Cold food you take home to eat is not taxed.
Clothing and shoes are taxed at the full rate. Diapers and feminine hygiene products are taxed. Gasoline is taxed, but the tax is included in the pump price and does not appear separately on your receipt. Utilities (electricity, gas, water) are not subject to sales tax, though they may have other taxes or fees.
The distinction between taxed and exempt items can be confusing at the register. If you are unsure whether a specific item is taxed, ask the cashier or check the Illinois Department of Revenue website, which lists categories of taxable and exempt goods.
How to find the exact rate for your address
The Illinois Department of Revenue maintains a sales tax rate lookup tool on its website. You enter your street address, city, and ZIP code, and the tool returns your combined state and local rate. This is the most reliable way to find your exact rate, because it accounts for all local taxes that explore to your specific location.
You can also call the Illinois Department of Revenue at 217-782-3336 during business hours and ask for the rate for your address. Some retailers also have access to rate lookup tools and can tell you the rate that will explore to your purchase.
If you are buying online, the retailer's website may show you the tax amount before you complete your purchase. That amount is calculated based on the delivery address you provide. If the amount shown seems wrong, double-check that you entered your address correctly, because even a ZIP code error can result in the wrong rate being applied.
Tax on online purchases and delivery orders
When you order something online from a retailer and have it shipped to an Illinois address, sales tax is calculated based on your delivery address, not the retailer's location. This applies whether you order from a large national retailer or a small business in another state. The retailer is responsible for collecting the correct tax for your location and sending it to Illinois.
If you pick up an online order at a store location, the tax is based on the address of the store where you pick it up. If you order online from a store in one city and pick it up at a different location of the same store in another city, the tax rate for the pickup location applies.
Delivery fees and service fees (like tips added to a food delivery order) are sometimes taxed and sometimes not, depending on how the retailer categorizes them. Delivery fees are often taxed as part of the sale, while tips may not be. If you want to know whether a specific fee will be taxed, ask the retailer before you complete your order.
When and how sales tax rates change
Local governments in Illinois can vote to increase or decrease their sales tax rates. When they do, the change usually takes effect on the first day of a month. The Illinois Department of Revenue publishes a calendar of rate changes each year, and retailers are required to update their systems before the new rate takes effect.
If you live in an area where a rate change is coming, you may see notices from local government or read about it in local news. The Department of Revenue website also lists upcoming changes by county and municipality. If you are planning a large purchase and a rate increase is scheduled to take effect soon, you may want to time your purchase accordingly.
Rate changes are rare in most areas, but they do happen. Some cities have increased their rates to fund specific projects or services. Others have decreased rates when they no longer needed the additional revenue. The rate that applies to your purchase is always the rate in effect on the date of the transaction.
Frequently Asked Questions
Is sales tax the same everywhere in Illinois?
No. The state rate is 6.25% everywhere, but counties and cities add local taxes that vary by location. Combined rates range from 6.25% in some areas to 10.25% in Chicago. Your exact rate depends on your specific address.
Do I pay sales tax on groceries in Illinois?
No. Groceries — food you buy at a store to cook at home — are not taxed in Illinois. However, prepared food like restaurant meals, deli sandwiches, and hot food from a grocery store are taxed at the full rate.
What is the sales tax rate in Chicago?
Chicago's combined sales tax rate is 10.25%. This includes the state rate of 6.25%, Cook County's local rate of 1.75%, and Chicago's city rate of 1.25%.
How do I know what tax rate applies to my online order?
The tax rate that applies is the rate for the address where the item will be delivered or picked up. Before you complete your purchase, the retailer should show you the tax amount based on the delivery address you provided. You can verify the rate by using the Illinois Department of Revenue's lookup tool.
Are prescription medications taxed in Illinois?
No. Prescription medications are exempt from sales tax. Over-the-counter medications, vitamins, and supplements are taxed at the full rate.