Illinois has a state sales tax of 6.25 percent, plus local taxes that vary by location
The Illinois state sales tax rate is 6.25 percent. However, the total tax you pay at checkout depends on where you shop, because most Illinois cities and counties add their own local sales tax on top of the state rate. Your total bill can range from 6.25 percent in areas with no local tax to over 10 percent in some Chicago neighborhoods.
The state rate applies to most goods you buy in stores. Some items are taxed differently or not taxed at all — groceries, prescription medications, and medical equipment are common exceptions. The local portion varies because each municipality sets its own rate to fund schools, transit, and other services.
Key Takeaways
- Illinois state sales tax is 6.25 percent on most purchases, but your total tax rate depends on your city or county's local add-on.
- Groceries, prescription drugs, and certain medical devices are not subject to Illinois sales tax.
- Local sales tax rates range from zero to over 4 percent depending on where you live, so the same item costs different amounts in different towns.
- You can find your exact local rate by entering your address on the Illinois Department of Revenue website or asking a store cashier.
How the state rate and local rates combine
When you buy something in Illinois, you pay the 6.25 percent state rate plus whatever local rate applies to your location. A city might add 1 percent, a county might add 0.5 percent, and a transit district might add another 0.25 percent — all stacked together. This is why the same item costs more in one town than another just a few miles away.
The local portion goes to the municipality or special district that collects it. Cook County (which includes Chicago) has some of the highest combined rates in the state because multiple local taxes layer on top of each other. Rural areas often have lower combined rates or no local tax at all.
What is and is not taxed in Illinois
Groceries are not subject to Illinois sales tax, which means your food bill at the supermarket does not include the state or local rate. This applies to food you cook at home — bread, milk, vegetables, meat, and canned goods are all exempt. However, prepared foods (restaurant meals, deli items ready to eat, hot foods) are taxed at the full rate.
Prescription medications and certain medical devices are also exempt from sales tax. Over-the-counter medicines like cold medicine or pain relievers are taxed, but prescription drugs are not. Clothing is taxed in Illinois, unlike some other states. Services like haircuts, repairs, and professional fees are generally not subject to sales tax.
Finding your exact local sales tax rate
Your exact rate depends on your street address, not just your city name, because tax districts do not always follow city boundaries. The Illinois Department of Revenue website has a sales tax lookup tool where you enter your address and it shows your combined rate. You can also call your city or county assessor's office, or straightforward ask a cashier what the rate is in that location.
If you shop online and the seller ships to Illinois, you may owe sales tax depending on the seller's location and the item. Illinois requires out-of-state sellers to charge sales tax on most purchases, though some small sellers are exempt. The tax is calculated based on the delivery address, not where you live.
Common items and their tax status
| Item | Taxed? | Notes |
|---|---|---|
| Groceries (unprepared food) | No | Bread, produce, raw meat, milk, canned goods are exempt |
| Restaurant meals | Yes | Full state and local rate applies |
| Prescription drugs | No | Requires valid prescription |
| Over-the-counter medicine | Yes | Cold medicine, pain relievers, vitamins are taxed |
| Clothing | Yes | All apparel and shoes are taxed |
| Gasoline | Yes | State and local sales tax explore at the pump |
| Haircuts and salon services | No | Labor services are not subject to sales tax |
| Car repairs | No | Labor is exempt; parts may be taxed depending on the situation |
How sales tax appears on your receipt
On a store receipt, the sales tax is listed as a separate line item at the bottom, showing the amount in dollars and cents. The receipt usually shows the subtotal (before tax), the tax amount, and the total you owe. Some receipts break down state tax and local tax separately, while others combine them into one line.
Online receipts work the same way — tax is calculated and added to your total before you complete the purchase. If you return an item, the tax is refunded along with the purchase price. Keep your receipt if you need to return something, because the store uses it to process the refund correctly.
Frequently Asked Questions
Why is the sales tax rate different in nearby towns?
Each city and county in Illinois sets its own local sales tax rate to fund schools, roads, and public services. A town 10 miles away might have a different rate because it is in a different county or special tax district. The state rate is the same everywhere, but the local portion stacks on top and varies by location.
Do I pay sales tax on groceries at all?
No. Unprepared food like bread, produce, meat, and milk are exempt from Illinois sales tax. However, prepared foods — rotisserie chicken, deli sandwiches, hot pizza, or items from a salad bar — are taxed at the full rate because they are considered ready-to-eat meals.
Is clothing taxed in Illinois?
Yes. All clothing and shoes are subject to Illinois sales tax at the state and local rate. This includes children's clothing, underwear, and accessories. Some states exempt clothing, but Illinois does not.
What if I buy something online from out of state?
You owe Illinois sales tax on most online purchases shipped to an Illinois address, based on your delivery location's tax rate. The seller is responsible for collecting and sending the tax to Illinois. If a seller does not charge tax, you may owe it when you file your state tax return, though this is rarely enforced for individual purchases.
Can I get a sales tax refund when I return something?
Yes. When you return an item, the store refunds both the purchase price and the tax you paid. Bring your receipt to make the return easier, and the refund will be processed to your original payment method.