Illinois

Sales Tax Rules

6.25%

State Rate

11.5%

Max Combined

Exempt

SaaS

$100k

Nexus Threshold

Full Tax Details

State Sales Tax Rate6.25%

Max Combined Rate11.5%

Economic Nexus (Sales)$100,000

Economic Nexus (Transactions)N/A

SaaS TaxableNo

Digital Goods TaxableNo

Groceries ExemptYes

Clothing ExemptNo

Filing FrequencyMonthly, Quarterly, or Annual

Online FilingAvailable

SaaS Tax Details

SaaS is exempt (Chicago imposes a separate 9% Personal Property Lease Tax).

Grocery Details

State tax eliminated 1/1/2026; local 1% tax may still apply by ordinance.

Official Source

Illinois Department of Revenue

Last verified: 2026-03-25 · Always confirm current rates with your tax advisor before filing.