Sales Tax Rate Change Summary

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This bulletin is written to inform you
of recent changes; it does not replace
statutes, rules and regulations, or
court decisions.
To: All retailers and servicepersons conducting
business in taxing jurisdictions whose sales tax
rate is changing effective January 1, 2011
Sales Tax Rate Change Summary
Brian Hamer / Director
Illinois Department of Revenue
informational
FY 2011-05
October 2010
Bulletin
Effective January 1, 2011, 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:
home rule sales tax
business district 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, 2011, 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 Tax Rate Finder on our web site at tax.illinois.gov and select rates for
January 2011.
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 appliances1 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 Form ST-556, Sales Tax Transaction Return
Note: Some jurisdictions may impose and administer taxes not collected
by the Illinois Department of Revenue. Contact your municipal or county clerk’s
offi ce for more information.
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.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.
1 86 Ill. Adm. Code 130.310 and 130.311.
2 86 Ill. Adm. Code 130.101 (a)