Illinois – Sales Tax Rate Change Newsletter

SALT Report 1317 – The Illinois Department of Revenue has issued an informational bulletin for all retailers and servicepersons conducting business in Illinois.  The bulletin provides guidance for the reporting of taxable items and changes to local sales tax rates.

Effective January 1, 2012, certain taxing jurisdictions have imposed a local sales tax or changed their local sales tax rate on general merchandise sales. The following taxes are affected:
  • Home rule sales tax
  • Non-home rule sales tax
  • Business district sales tax
  • County home rule tax
  • County school facility tax
Additionally, any merchandise that is subject to state sales tax will be subject to the locally imposed sales tax. However, locally imposed sales tax does not apply to the following:
  • Sales of qualifying food, drugs, and medical appliances that are reported on Line 5a of Forms ST-1 and ST-2; or
  • Items that must be titled or registered by an agency of Illinois state government and reported on Form ST-556, Sales Tax Transaction Return
Taxpayers are reminded that they must adjust cash registers and any computer programs to ensure that they collect and pay the correct sales tax. Also, you may need to contact your software vendor if you use software to create your forms. To verify your new combined sales tax rate is accurate please visit the state’s Tax Rate Finder.

For Further Information: