Effective July 1, 2018, 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:
business district sales tax
county school facilities tax
home rule sales tax
non-home rule sales tax
These local sales taxes are referred to in this bulletin as “locally imposed sales tax.” You must adjust your cash register and any computer program so that beginning on July 1, 2018, you will collect and pay the correct sales tax. You need to contact your software vendor if you use software to create your forms. To verify your new combined sales tax rate (i.e., state and local sales taxes), go to the Tax Rate Database in our website at tax.illinois.gov and select rates for July 2018.
The same items of general merchandise reported on Line 4a of Forms ST-1 and ST-2 that are subject to state sales tax are also subject to the locally imposed sales tax.