David Harris, Director
Illinois Department of Revenue
informational
FY 2023-03-A
November 2022
Bulletin
For information or forms
Visit our website at:
tax.illinois.gov
Call us at:
1 800 732-8866 or
217 782-3336
Call our TDD
(telecommunications device
for the deaf) at:
1 800 544-5304
Printed by the authority of the State of Illinois
FY 2023-03-A (R-11/22) Web only, One copy
This bulletin is written to inform you
of recent changes; it does not replace
statutes, rules and regulations, or
court decisions.
Sales Tax Rate Change Summary,
Effective January 1, 2023
To: All retailers and servicepersons conducting business
in taxing jurisdictions whose sales tax rate is changing
Effective January 1, 2023, 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: The following taxes are affected:
• business district sales tax;
• county public safety, public facilities, mental health, substance
abuse, or transportation sales tax;
• home rule municipal sales tax; and
• non-home rule municipal 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 January 1, 2023, 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 MyTax Illinois Tax Rate Finder at mytax.illinois.gov
and select rates for January 2023.
What is taxed?
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.
Locally imposed sales tax does not apply to:
• sales of qualifying food, drugs, and medical appliances
1
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 dealer-filed transaction returns.
Note: Some jurisdictions may impose and administer taxes not
collected by the Illinois Department of Revenue. Contact your municipal
or county clerk’s office for more information.
1
86 Ill. Adm. Code 130.310 and 130.311.
Continued on Next Page
This bulletin replaces FY 2023-03, Sales Tax Rate Change Summary
Effective January 1, 2023 (N-11/22).
Where can I find tax rate changes or
combined sales tax rates?
The chart below outlines the sales tax rate for each
jurisdiction that has imposed a change in local sales
tax rates collected by the Department of Revenue,
effective January 1, 2023. To verify your new
combined sales tax rate (i.e., state and local sales
taxes), go to the MyTax Illinois Tax Rate Finder
at mytax.illinois.gov and select rates for January
2023.
Informational Bulletin - Sales Tax Rate Change Summary FY 2023-03-A
2
Sales Tax Rate Changes for Sales of General Merchandise
Jurisdiction Combined rate
ending
December 31, 2022
Rate
Change
NEW Combined rate
beginning
January 1, 2023
Type of
Local Tax
Change
Municipalities
Cahokia Heights
3
Alorton
Cahokia
Centreville
4
–
7.35%
8.10%
7.35%
+1.00%
+1.00%
+0.25%
+1.00%
8.35%
8.35%
8.35%
8.35%
Home Rule
Carlyle
6.75% +0.50% 7.25% Non-Home Rule
Erie
• Erie Business District
• Outside Business District
7.25%
7.25%
+1.00%
No change
8.25%
7.25%
Business District
Fairfield
• Fairfield Business District
• Outside Business District
7.00%
7.00%
1.00%
No change
8.00%
7.00%
Business District
Fairmont City (Madison County)
• Fairmont City Business District
• Outside Business District
6.85%
6.85%
+1.00%
No change
7.85%
6.85%
Business District
Continued on Next Page
3
Effective January 1, 2023, the newly formed City of Cahokia Heights is imposing a Home Rule Sales Tax at a rate of 1%. This will result in a
uniform general merchandise rate of 8.35% in each of the boroughs of Cahokia Heights: Alorton, Cahokia, and Centreville (formerly independent
municipalities).
4
There are no changes to the Centreville Business District. However, effective January 1, 2023, the Centreville Business District is now located in
the
newly formed City of Cahokia Heights. The combined general merchandise rate for addresses within the Centreville Business District is 9.35%.
How do I report an earlier sale that was
subject to a different tax rate?
If a sale was subject to a sales tax rate different from
the current sales tax rate, report this sale on Line 8a
of Forms ST-1 and ST-2.
2
Note: Line 8a is used only to report sales subject to
a different sales tax rate. No other use of Line 8a is
permitted.
2
86 Ill. Adm. Code 130.101(a).
How do I know if my sales are subject to
a business district sales tax?
Your business address determines whether business
district sales tax applies to your sales. Refer to our
MyTax Illinois Tax Rate Finder at mytax.illinois.gov
for a list of addresses.
To verify a tax rate or business district address, go
to
the
MyTax Illinois Tax Rate Finder
at
mytax.illinois.gov
and select rates for January 2023.
3
Informational Bulletin - Sales Tax Rate Change Summary FY 2023-03-A
6
Effective January 1, 2023, all business districts within the City of Matteson (Cook County) are dissolved.
7
With the dissolution of the business districts, the discontinuation of the 1% Business District Retailers’ and Service Occupation Tax, and the
simultaneous imposition of a 1% Home Rule Municipal Retailers’ and Service Occupation Tax on January 1, 2023, the combined rate will remain at
10.00%.
8
“No change” refers to the rates regarding the business districts. However, with the imposition of a 1% Home Rule Municipal Retailers’ and Service
Occupation Tax in Matteson (Cook County) on January 1, 2023, the combined rate will be 10.00%. See also footenote 9.
Jurisdiction Combined rate
ending
December 31, 2022
Rate
Change
NEW Combined rate
beginning
January 1, 2023
Type of
Local Tax
Change
Municipalities (list continued from previous page)
Fairmont City (St. Clair County)
• Fairmont City Business District
• Outside Business District
7.35%
7.35%
+1.00%
No change
8.35%
7.35%
Business District
Grafton
• Grafton Business District No. 1
• Outside Business District
9.50%
8.50%
+0.50%
+0.50%
10.00%
9.00%
Non-Home Rule
Libertyville
5
8.00% +0.50% 8.50% Special Non-Home Rule
Loves Park
• Illinois 173 and Forest Hills
Business District
• McFarland Road Business District
• Forest Hills Road Business District
• Meadow Mart Business District
• Outside Business Districts
8.75%
8.75%
9.75%
9.75%
8.75%
+1.00%
+1.00%
No change
No change
No change
9.75%
9.75%
9.75%
9.75%
8.75%
Business District
Matteson (Cook County)
6
• Matteson Gateway Business
Development District
• Lincoln/Governors Highway
Corridor Business Development
District
• Lincoln Highway/Cicero Business
District
• Auto Mall Business District
• Route 30 and Harlem Business
District
• Outside Business Districts
10.00%
10.00%
10.00%
10.00%
10.00%
9.00%
-1.00%
-1.00%
-1.00%
-1.00%
-1.00%
No change
8
10.00%
7
10.00%
7
10.00%
7
10.00%
7
10.00%
7
10.00%
9
Business District
Matteson (Cook County)
9.00% +1.00% 10.00% Home Rule
Matteson (Will County)
7.00% +1.00% 8.00% Home Rule
Mattoon
• Broadway East Business District
• I-57 East Business District
• Remington Road and I-57
Business District
• South Route 45 Business District
• Outside Business Districts
8.75%
8.75%
7.75%
8.75%
7.75%
No change
No change
+1.00%
No change
No change
8.75%
8.75%
8.75%
8.75%
7.75%
Business District
North Chicago
7.00% +1.00% 8.00% Home Rule
5
See 65 ILCS 5/8-11-1.6 and 65 ILCS 5/8-11-1.7.
Continued on Next Page
9
With the imposition of a 1% Home Rule Municipal Retailers’ and Service Occupation Tax in Matteson (Cook County) on January 1, 2023, the
combined rate will be 10.00%.
Informational Bulletin - Sales Tax Rate Change Summary FY 2023-03
4
11
This tax is imposed county-wide, in both the incorporated and unincorporated areas of the county. The new combined rate listed is the rate in the
unincorporated area of the county and in any municipality that does not have a locally imposed sales tax. To determine the rate effective January 1,
2023, in a municipality in the county with a locally imposed sales tax, add 1.00% to the rate in effect in that municipality on December 31, 2022 (plus,
if applicable, any change in the locally imposed sales tax rate).
Jurisdiction Combined rate
ending
December 31, 2022
Rate
Change
NEW Combined rate
beginning
January 1, 2023
Type of
Local Tax
Change
Municipalities (list continued from previous page)
Olney
• Olney Business District
• Outside Business District
7.75%
7.75%
+1.00%
No change
8.75%
7.75%
Business District
Polo
• Polo Business Development
District No. 1
• Outside Business District
6.25%
6.25%
+0.50%
No change
6.75%
6.25%
Business District
Richton Park
• Sauk Trail Business District
• Outside Business District
10.50%
9.50%
+0.50%
+0.50%
11.00%
10.00%
Non-Home Rule
Robbins
9.00% +1.50% 10.50% Home Rule
Shiloh
10
• Green Mount Business District
• Three Springs at Shiloh Business
District
• Villages at Wingate Business
District
• Outside Business Districts
8.35%
7.85%
8.35%
7.35%
No change
-0.50%
No change
No change
8.35%
7.35%
8.35%
7.35%
Business District
Sugar Grove
• College Corner Business District
• Outside Business District
8.00%
8.00%
+1.00%
No change
9.00%
8.00%
Business District
Counties
Schuyler County
11
7.25% +1.00% 8.25% County Public Safety
10
Effective January 1, 2023, Three Springs at Shiloh Business District is dissolved.
