Illinois has a base sales tax of 6.25%, but your total rate depends on your county and municipality
The state of Illinois charges 6.25% sales tax on most goods. However, the final rate you pay at checkout is almost always higher because counties and cities add their own local taxes on top. Your total sales tax can range from 6.25% to 10.25% depending on where you shop. The rate is fixed by location, not by the store or the type of purchase — so the tax rate is the same whether you buy groceries, clothing, or gas in a given area.
Local tax rates are set by county boards and municipal governments and do not change based on what you are buying. Once you know your county and city, you can find the exact rate that applies to you. Most Illinois residents pay between 7% and 8.5% total.
Key Takeaways
- Illinois state sales tax is 6.25%, but counties and cities add local taxes that raise the total to between 6.25% and 10.25%.
- Your exact rate depends on which county and municipality you are in, not on the store or product type.
- Cook County (Chicago) charges 10.25% total; DuPage County charges 8.75%; most other counties fall between 7% and 8.5%.
- The rate you see on a price tag or receipt is the combined state and local rate — you do not calculate them separately.
How local taxes stack on top of the state rate
Illinois divides sales tax into three layers: state (6.25%), county, and municipality. Not every city adds its own tax — some rely only on the county rate. When you make a purchase, all three layers combine into one total rate shown at checkout.
For example, if you shop in Chicago (Cook County), you pay 6.25% state tax plus 1.25% Cook County tax plus 2.75% city of Chicago tax, for a total of 10.25%. If you shop in a smaller town in Cook County that does not add a municipal tax, you would pay 6.25% state plus 1.25% county, for a total of 7.5%. The store's register automatically applies the correct combined rate based on the address where the sale occurs.
Sales tax rates in major Illinois counties
The table below shows the combined state and local sales tax rates for the largest counties in Illinois. These rates include the state base of 6.25% plus county and typical municipal additions. Rates can vary within a county if individual cities add their own tax, so this table shows the most common rate in each county.
| County | Combined Rate |
|---|---|
| Cook County (includes Chicago) | 10.25% |
| DuPage County | 8.75% |
| Will County | 8.25% |
| Lake County | 8.625% |
| Kane County | 8.25% |
| Collar counties (average) | 7.5% to 8.5% |
| Downstate counties (average) | 7% to 8% |
These rates are current but can change if a county or city votes to adjust its local tax. If you live near a county or city border, the rate can differ by 1% or more depending on which side of the line you shop on. Always check the receipt to confirm the rate charged.
What items are taxed and what are not
Most goods sold in Illinois are subject to sales tax, including clothing, electronics, furniture, and household items. However, certain items are exempt from sales tax under state law. Groceries and food for home consumption are not taxed. Prescription medications are also exempt. Non-prescription drugs and over-the-counter medicines are taxed.
Services are generally not taxed in Illinois, though there are exceptions. Haircuts, repairs, and labor are usually not subject to sales tax. However, if you buy a product and a service together — for example, a haircut plus a product applied during the cut — the product portion may be taxed. The rules vary by item, so when in doubt, ask the cashier or check your receipt to see what was taxed.
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 can enter your street address or zip code and see the combined state, county, and municipal rate that applies to that location. This is the most direct way to find your exact rate, since rates can vary by neighborhood in larger cities.
You can also call your city or county assessor's office and ask for the current sales tax rate. Many municipal websites also list the rate on their tax or finance pages. If you are shopping online and the seller is based in Illinois, the rate shown at checkout should match your local rate, though some online retailers may calculate it differently depending on their location.
Sales tax on online purchases from Illinois sellers
If you buy from an online retailer based in Illinois, you typically owe Illinois sales tax on the purchase, even if you live outside the state. The tax rate charged is usually based on the seller's location or your delivery address, depending on the retailer's policy. If the seller is in Illinois and you are in another state, you may not owe Illinois tax, but you may owe tax in your own state.
If you buy from an out-of-state seller and have it shipped to Illinois, whether you owe sales tax depends on whether that seller has a physical presence or sales activity in Illinois. Many large online retailers now charge sales tax on Illinois deliveries. Smaller sellers may not. The tax rate applied will be based on your delivery address in Illinois.
Frequently Asked Questions
Is sales tax the same everywhere in Illinois?
No. The state rate is 6.25% everywhere, but counties and cities add different amounts. Cook County is the highest at 10.25% total. Downstate counties are often lower, around 7% to 8%. Your exact rate depends on your county and city.
Do I pay sales tax on groceries in Illinois?
No. Food for home consumption — including bread, milk, produce, and meat — is exempt from sales tax in Illinois. However, prepared foods, restaurant meals, and food eaten on premises are taxed. Some items like candy and soft drinks may be taxed depending on how they are classified.
What if I buy something in one county and use it in another?
You pay the sales tax rate where the purchase occurs, not where you use the item. If you buy something in Cook County and take it to DuPage County, you paid Cook County's rate at checkout. You do not owe additional tax in DuPage County.
Are online purchases taxed at the same rate as in-store purchases?
Usually yes, if the seller is based in Illinois or has a physical presence there. The rate is typically based on your delivery address. However, some smaller online sellers may not charge Illinois tax. Check your receipt or the seller's tax policy to confirm.
Can the sales tax rate change during the year?
Yes, though changes are not common. Counties and cities can vote to adjust their local tax rates, but this usually happens once a year or less frequently. If you notice a rate change on your receipt, it may reflect a recent local tax adjustment. Check your municipality's website for current rates.