Illinois has a base sales tax of 6.25%, but your total rate depends on your city and county

The state of Illinois charges 6.25% sales tax on most retail purchases. However, that is not the full amount you pay at checkout. Your city and county can add their own local sales taxes on top of the state rate. The combined rate you actually see on your receipt ranges from 6.25% (in a few areas with no local additions) to over 10% in some Chicago neighborhoods and other high-tax municipalities.

The rate that applies to you depends on where the sale happens — the address of the store, not where you live. If you buy something in Chicago, you pay Chicago's rate. If you drive to a suburb with a lower rate, you pay that rate instead. Online purchases shipped to an Illinois address are taxed based on the delivery address.

Key Takeaways

  • Illinois state sales tax is 6.25%, but most cities and counties add local taxes that raise the total to between 6.5% and 10.5%.
  • The tax rate that applies is determined by the location where you make the purchase, not by where you live.
  • Groceries, prescription medications, and medical equipment are exempt from sales tax in Illinois.
  • You can find your exact local rate by entering your address on the Illinois Department of Revenue website or by asking a cashier.

How local taxes stack on top of the state rate

Illinois allows cities and counties to impose their own sales taxes within state limits. A typical breakdown looks like this: the state takes 6.25%, your county adds between 0.25% and 1.25%, and your city or municipality adds another 0.5% to 2%. Some special districts — like transit authorities or convention centers — can add a small percentage for specific purposes.

Cook County (which includes Chicago) has a county rate of 1.25% plus city rates that vary. Chicago itself adds 1.25% on most items and 2.25% on prepared food and beverages. A purchase in downtown Chicago therefore carries a combined rate of 6.25% + 1.25% + 1.25% = 8.75% for most goods, or 10.25% for a restaurant meal.

Smaller cities and rural areas often have lower combined rates. Some municipalities in southern Illinois have combined rates as low as 6.5% to 7%. The variation exists because local governments set their own rates to fund schools, infrastructure, and services.

What is and is not taxed in Illinois

Groceries and food are generally not taxed in Illinois when you buy them from a grocery store to take home and prepare yourself. This includes bread, milk, vegetables, meat, and frozen foods. However, prepared food — anything ready to eat — is taxed. A sandwich from a deli counter, a rotisserie chicken, or food from a restaurant all carry sales tax.

Prescription medications are exempt from sales tax. Over-the-counter medications like pain relievers, cold medicine, and antacids are taxed. Medical equipment prescribed by a doctor — such as wheelchairs, crutches, or diabetic supplies — is typically exempt, but the exemption depends on the specific item and whether a prescription exists.

Clothing and shoes are taxed in Illinois. There is no clothing exemption. Services are generally not taxed — haircuts, car repairs, plumbing, and consulting do not carry sales tax. Digital goods like e-books, streaming subscriptions, and downloaded software are taxed.

Finding your exact local sales tax rate

The Illinois Department of Revenue maintains a sales tax rate lookup tool on its website. You enter your street address, city, or ZIP code, and the tool returns your exact combined rate. This is the most reliable way to know what you will pay, 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 rate. Many retailers post their local rate at the register or on their website. If you are buying online, the retailer will calculate tax based on your delivery address before you complete the purchase.

How sales tax appears on your receipt

Illinois law requires retailers to show the sales tax separately on your receipt. You will see the subtotal, then the tax amount, then the total. The receipt should show the tax rate applied, though not all retailers do this consistently.

If you notice a rate on your receipt that does not match what you expected, check the store's address against the rate lookup tool. Occasionally a store location near a city border may be in a different tax jurisdiction than you assumed. If the rate is genuinely wrong, you can report it to the Illinois Department of Revenue.

Sales tax on online and mail orders

Online retailers are required to collect Illinois sales tax on orders shipped to an Illinois address. The tax is based on the delivery address, not the retailer's location. If you order from an out-of-state company and it ships to your Illinois home, Illinois tax applies.

Some smaller online retailers may not collect tax, but you are technically responsible for paying "use tax" — which is the same rate as sales tax — when you file your state income tax return. In practice, most individuals do not report this, but the obligation exists.

Frequently Asked Questions

Why is my sales tax rate different from the state rate?

Illinois allows cities and counties to add local taxes on top of the 6.25% state rate. Your total depends on where you make the purchase. A store in one city may have a different rate than a store two miles away in another city.

Are groceries taxed in Illinois?

Groceries you buy from a store to take home and cook are not taxed. Prepared food — deli items, restaurant meals, hot food from a grocery store — is taxed at your local rate.

Do I pay sales tax on online purchases?

Yes, if the item ships to an Illinois address, sales tax based on your delivery location is added to your order. The retailer collects it at checkout.

Is clothing taxed in Illinois?

Yes, all clothing and shoes are subject to sales tax in Illinois. There is no exemption for apparel.

How do I find out my exact local rate?

Use the Illinois Department of Revenue sales tax rate lookup tool on its website, enter your address, and it will show your combined state and local rate. You can also call your city or county assessor's office.