Illinois Sales Tax – It’s News To Us
According toa recent report in the Huffington Post, Illinois ranks in only the eighth position of the top ten highest sales tax States in the United States. That may come as a surprise to many residents of Cook County and perhaps even more of a surprise to residents of the City of Chicago where the local sales tax rate is 9.25% for general merchandise and can be even higher in restaurants and higher still in restaurants in special taxing zones. The reason for the surprising eighth position is that the rankings are statewide averages. If you look at a list of top highest sales tax cities in the United States, Chicago ranks more in keeping with where one would expect it. Collections of Illinois Sales Tax, Retailers Occupation Tax (ROT), Use Tax (UT), Motor Fuels Tax, Service Use Tax (SUT) and Service Occupation Tax (SOT) are enforced by the Illinois Department of Revenue through Sales Tax Audits and Illinois Department of Revenue Collection Acts which could include Levy of bank accounts, levies on other property, revoke suspend, or hold a business certificate, and revoke a sales tax business certificate.
For more information on Illinois sales tax, the Illinois Department of Revenue, or other tax law concerns, contact Horowitz & Weinstein.

