Cook County, Illinois

7%

Sales Tax Rate

2

Jurisdictions

Illinois Sales Tax Basics

Streamlined Sales Tax (SST) Participation Status

As of March 15, 2015, the state of Illinois does not participate in the Streamlined Sales and Use Tax Agreement.

Sourcing Rules

Illinois sources transactions by origin. Origin-based states are those where the transaction location is defined as the shipping location of the business rather than the customer delivery location. As a seller, this means you are responsible for applying the sales tax rate determined by the ship-from address on all taxable sales.

Tax Authority

Illinois collects sales and use tax at the state level.