Illinois Reverse Sales Tax Calculator.

Illinois has a state sales tax rate of 6.25%, but the total rate paid by consumers in Illinois cities varies enormously depending on location. Illinois allows counties, cities, and special districts to add their own sales taxes, and the Chicago metropolitan area in particular has stacked multiple layers of local taxes to create some of the highest combined rates in the nation.

Chicago's combined sales tax rate is 10.25% — one of the highest in any major US city. This includes the 6.25% Illinois state rate, 1.75% Cook County rate, 1.25% Chicago city rate, and 1% Regional Transportation Authority (RTA) transit district tax. The Cook County rate itself contains multiple sub-components. Outside of Cook County, Illinois rates are generally lower but still significant.

Illinois uses a split rate structure for certain categories. Groceries are taxed at a reduced 1% state rate in Illinois (instead of 6.25%), though local taxes still apply to groceries. Prescription drugs and farm machinery are taxed at 1%. Manufacturing equipment purchases used in the production process are also taxed at a 1.5% reduced rate.

The Illinois Department of Revenue administers the state portion of sales tax, but Illinois is notable for having "home rule" municipalities that can impose local taxes independently. Chicago, as a home rule entity, can set its own local tax rates and exemptions somewhat independently of state rules.

One unique aspect of Illinois: the state has a "Use Tax" that technically applies to purchases made out of state and brought into Illinois. Illinois residents are supposed to report and pay use tax on online purchases from non-Illinois sellers who don't collect Illinois tax, though compliance by individuals is very low. Illinois is actively expanding economic nexus enforcement.