Illinois sales tax is 6.25% statewide, but your actual rate depends on your county and municipality
When you buy something in Illinois, you pay at least 6.25% in sales tax on top of the price. That 6.25% is the state rate that applies everywhere. However, most counties and cities add their own local sales tax on top of it, so your total rate is usually higher. The combined rate ranges from 6.25% (in a few places with no local tax) to as high as 10.25% depending on where you are in the state.
The tax applies to most goods you buy in stores, online orders shipped to Illinois, and some services. Groceries, prescription medications, and medical equipment are exempt—you do not pay sales tax on those. The rate you pay is determined by the address where the sale happens or where the item is delivered.
Key Takeaways
- Illinois state sales tax is 6.25%, but counties and municipalities add local tax on top of it, making your total rate between 6.25% and 10.25%.
- You can find your exact rate by entering your address or ZIP code into the Illinois Department of Revenue's tax rate lookup tool on their website.
- Groceries and prescription medications are not taxed in Illinois, but prepared food, candy, and soft drinks are.
- Online purchases are taxed based on the delivery address, not where the seller is located.
- The tax you pay at checkout goes to the state, county, and local governments—not to the business selling the item.
How to find your exact local sales tax rate
The fastest way to find out what you pay is to use the Illinois Department of Revenue's Sales Tax Rate Lookup tool on their website. Enter your street address or ZIP code, and it shows you the combined state, county, and local rate for that location. This is the rate that applies to taxable purchases made there.
If you are shopping online and the seller asks for your address, that address determines your tax rate. If you live in Cook County but order something shipped to a friend's address in DuPage County, you pay DuPage's rate, not Cook's.
Rates change occasionally when municipalities adjust their local tax, so if you checked six months ago, it is worth checking again if you are planning a large purchase or moving to a new area.
What is taxed and what is not
Groceries are not taxed—this includes bread, milk, vegetables, meat, cereal, and other food you cook at home. However, prepared food is taxed. If you buy a sandwich from a deli counter, a rotisserie chicken, or food from a restaurant, you pay sales tax on it. Candy and soft drinks are also taxed, even though they are food items.
Prescription medications and medical equipment are not taxed. This includes insulin, inhalers, wheelchairs, and hearing aids. Over-the-counter medications like aspirin or cold medicine are taxed.
Clothing and shoes under $110 are not taxed in Illinois. A pair of jeans for $80 is tax-free. A winter coat for $150 is taxed on the full amount. This rule applies to each individual item, so if you buy five shirts at $20 each, none of them are taxed.
Most other goods—electronics, furniture, books, toys, gasoline—are taxed at your local rate.
Sales tax rates by major Illinois counties
| County | Combined Rate |
|---|---|
| Cook County (Chicago area) | 10.25% |
| DuPage County | 8.25% |
| Will County | 8.25% |
| Lake County | 8.625% |
| Kane County | 8.25% |
| Peoria County | 7.25% |
| Madison County | 7.75% |
| Sangamon County (Springfield) | 7.25% |
These are the combined rates in the largest cities of each county. Rates within the same county can vary by a few tenths of a percent depending on the specific municipality. For example, some towns in Cook County charge 10.25%, while others charge slightly less. Always check the lookup tool for your exact address.
How sales tax is collected and where it goes
When you pay sales tax at a store or online, the business collects it and sends it to the Illinois Department of Revenue. The state then distributes the money to the state government, the county, and the municipality where the sale occurred. The business itself does not keep the tax—it is a pass-through payment.
The state uses its portion for general operations. Counties and municipalities use their portion for local services like schools, roads, police, and fire departments. This is why rates vary by location—different areas have different funding needs and different decisions about how much local tax to charge.
Sales tax on online and mail orders
If you order something online and it is shipped to your Illinois address, you pay sales tax based on where it is being delivered. The seller is required to collect the tax, even if the company is based outside Illinois. This applies to purchases from major retailers, small businesses, and marketplaces like Amazon.
If you order something from out of state and it is shipped to you in Illinois, Illinois sales tax applies. If you pick it up in person at a store in another state, you pay that state's tax, not Illinois's.
Some sellers may not collect tax correctly, especially smaller online businesses. If you notice you were not charged tax on a purchase that should have been taxed, you are technically responsible for reporting and paying the tax yourself on your state income tax return, though this is rarely enforced for individual purchases.
Special situations and exemptions
Certain organizations and purchases are exempt from sales tax. Nonprofits, schools, and government agencies do not pay sales tax on purchases made for their operations. If you are buying on behalf of a nonprofit, you may need to provide a tax exemption certificate.
Resale certificates allow businesses to buy goods without paying tax if they plan to resell them. This prevents tax from being charged twice—once when the business buys the item and again when the customer buys it.
If you are a business owner or work for a nonprofit and need to understand exemptions that explore to you, contact the Illinois Department of Revenue directly or speak with an accountant. The rules are specific to your situation and type of organization.
Frequently Asked Questions
Does Illinois tax groceries?
No. Food you buy to cook at home—bread, milk, vegetables, meat, eggs, cereal—is not taxed. However, prepared food like deli sandwiches, restaurant meals, and rotisserie chicken are taxed. Candy and soft drinks are also taxed even though they are food items.
What is the sales tax in Chicago?
Chicago is in Cook County, where the combined sales tax is 10.25%. This includes the 6.25% state rate plus 4% in local taxes. Some areas just outside Chicago in Cook County may have slightly different rates depending on the specific municipality.
Do I pay sales tax on clothing?
Clothing and shoes under $110 per item are not taxed in Illinois. A $50 shirt is tax-free. A $150 coat is taxed on the full amount. The limit applies to each individual item, not your total purchase.
Is sales tax charged on online purchases shipped to Illinois?
Yes. When you order online and the item is shipped to an Illinois address, the seller collects sales tax based on your delivery address. This applies whether the seller is in Illinois or another state.
Where can I find the exact sales tax rate for my address?
Use the Illinois Department of Revenue's Sales Tax Rate Lookup tool on their website. Enter your street address or ZIP code and it shows your combined state and local rate. Rates can vary within the same ZIP code, so entering your full address gives you the most accurate result.