The Illinois (IL) state sales tax rate is currently 6.25%, ranking 13th-highest in the U.S. Depending on local municipalities, the total tax rate can be as high as 11%. The average local rate is 2.48%. The average combined tax rate is 8.73%, ranking 7th in the US.

Local taxes do not apply to inter-state transactions.

Sales tax is imposed on a seller's receipts from sales of tangible personal property for use or consumption. Use taxe is imposed on amount paid by a purchaser. If the out-of-state seller does not charge Illinois sales tax, the purchaser must pay the tax directly to the State of Illinois.

Sales tax is the combination of all state, local, mass transit, home rule occupation and use, non-home rule occupation and use, park district, county public safety and facilities, county school facility tax, and business district taxes.

Illinois sales tax has three rate structures - one for qualifying food, drugs, and medical appliances; one for items required to be titled or registered; and another for all other general merchandise. The current rate is 1% for qualifying food, drugs (including OTC drugs), and medical appliances.