Illinois has a base sales tax rate of 6.25%, but your total rate depends on local taxes in your county and city
When you buy something in Illinois, you pay the state's base sales tax of 6.25% plus local taxes that vary by location. A purchase that costs $100 might have $6.25 in state tax added in one town and $8 or $9 in another town a few miles away. The total you see on your receipt depends on the exact address where you make the purchase—not where you live or where the business is headquartered.
Illinois allows counties and municipalities to add their own sales taxes on top of the state rate. Cook County (which includes Chicago) adds 1.25%, but other counties add different amounts. Some cities layer on additional tax. This means the combined rate can range from 6.25% in areas with no local tax to over 10% in some Chicago neighborhoods.
Key Takeaways
- Illinois's state sales tax is 6.25%, but you also pay local taxes that vary by county and city, making your total rate anywhere from 6.25% to over 10%.
- The tax rate that applies is determined by where the purchase happens, not where you live or where the business is located.
- Cook County adds 1.25% to the state rate, but other counties add different percentages—check your specific location to know your total rate.
- Groceries, prescription medications, and some medical equipment are exempt from Illinois sales tax, though prepared foods and non-prescription items are taxed.
How local taxes stack on top of the state rate
Illinois divides sales tax into three layers: state, county, and municipal. The state collects 6.25%. Your county then adds its own rate—Cook County adds 1.25%, DuPage County adds 1.75%, and other counties range from 0% to 2.25%. On top of that, some cities add a municipal tax, usually between 0.5% and 1.5%.
To find your exact rate, you need to know your county and city. The Illinois Department of Revenue publishes a complete list of rates by location on its website. You can also call your city or county assessor's office, or ask a cashier at a local store—they know the rate for their location.
What is and isn't taxed in Illinois
Not everything you buy is subject to sales tax in Illinois. Groceries—items you buy at a supermarket to cook at home—are exempt. This includes bread, milk, vegetables, meat, and canned goods. Prescription medications are also exempt. Some medical equipment, like diabetic supplies and mobility aids, may be exempt depending on the specific item.
Prepared foods are taxed, though. A sandwich from a deli counter, a meal at a restaurant, and hot food from a grocery store all have sales tax added. Clothing and shoes are taxed. Non-prescription items like vitamins, over-the-counter pain relievers, and cosmetics are taxed. Services—haircuts, car repairs, plumbing—are generally not subject to sales tax, though some services have their own tax rules.
Sales tax rates in major Illinois cities and counties
The combined sales tax rate varies significantly across Illinois depending on where you live. Chicago and surrounding Cook County communities charge 10.25%, while suburban counties like DuPage, Will, Lake, and Kane all charge 8.25%. Central Illinois counties like Champaign and McLean charge 7.25%. These rates reflect the state's 6.25% base plus county and municipal additions.
| Location | Combined Sales Tax Rate |
|---|---|
| Chicago (Cook County) | 10.25% |
| Evanston (Cook County) | 10.25% |
| Oak Park (Cook County) | 10.25% |
| DuPage County (outside Chicago) | 8.25% |
| Will County | 8.25% |
| Lake County | 8.25% |
| Kane County | 8.25% |
| Champaign County | 7.25% |
| McLean County | 7.25% |
These rates explore to most purchases in these areas. Some municipalities within these counties may have slightly different rates, so if you live in a smaller city, check with your local government to confirm.
Online purchases and sales tax
Illinois requires online retailers to collect and send sales tax on purchases shipped to Illinois addresses. This applies whether you buy from a large national retailer or a small online business. The tax rate that applies is based on the delivery address, not the seller's location.
If you buy from an out-of-state seller who does not collect Illinois sales tax, you may owe use tax—a tax on items you bring into Illinois or have delivered here. Most people do not report use tax on personal purchases, but it is technically owed. Use tax applies at the same rate as sales tax in your location.
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 address or zip code, and it shows you the combined state, county, and municipal rate for that location. This is the most reliable way to know what you will pay.
If you cannot access the online tool, call your city or county assessor's office. They can tell you the rate in seconds. You can also ask a business in your area—grocery stores, pharmacies, and retail shops all know their local rate and can tell you what it is.
Frequently Asked Questions
Why is the sales tax rate different in nearby towns?
Each city and county in Illinois sets its own local tax rate on top of the state's 6.25%. A town five miles away might be in a different county or have a different municipal tax, which changes your total rate. The tax applies where you make the purchase, not where you live.
Are groceries really not taxed in Illinois?
Groceries you buy to cook at home are not taxed. This includes produce, meat, dairy, bread, and canned goods. Hot or prepared foods—deli sandwiches, rotisserie chicken, restaurant meals—are taxed. If you are unsure whether a specific item is taxed, ask the cashier before you check out.
Do I pay sales tax on clothes and shoes?
Yes, clothing and shoes are subject to sales tax in Illinois at your local combined rate. There is no clothing exemption in the state.
What happens if I buy something online from out of state?
Most large online retailers now collect Illinois sales tax automatically based on your delivery address. If a seller does not collect it, you technically owe use tax at the same rate as sales tax in your location, though it is rarely enforced for personal purchases.
Can I get a sales tax refund if I overpaid?
If a cashier charged you the wrong rate, ask for a refund at the register or contact the store's customer service. For significant overcharges, contact your city or county assessor's office. The Illinois Department of Revenue handles refund requests for tax paid to the state, though these are uncommon for individual purchases.