If you sell an item from a location outside Cook, DuPage, Kane, Lake, McHenry, or Will County and your customer’s address on Form ST-556, Section 1, is within Cook County, your customer owes an additional 1% Cook County Use Tax. To collect this tax from your customer, you should multiply the amount in Section 6, Line 3, by 0.75% (.0075), and write the result in Line 5 along with the name of the county in which the item will be titled or registered in Line 5a. Regional Transportation Authority Use Tax: If you sell an item from a location outside Cook, DuPage, Kane, Lake, McHenry, or Will County and your customer’s address on Form ST-556, Section 1, is within DuPage, Kane, Lake, McHenry, or Will County, your customer owes an additional 0.75 percent Regional Transportation Authority (RTA) Use Tax. If you are not required to collect these taxes but choose to do so, you will need to determine your customer’s tax rate. You should contact the appropriate home rule unit of local government for instructions on how the tax is administered.Ĭollecting Local Use Taxes: Your customer may be liable for additional local use taxes, such as Regional Transportation Authority (RTA), and Metro-East Mass Transit District (MED) use taxes, which are not included in the rate at which you are required to collect tax because your business is not located in one of these districts. If you are not required to be so registered, the home rule unit may bill your customer directly. However, if you are required to be registered with a home rule unit of local government to collect its home rule use tax, you should report the tax using whatever form the home rule unit provides. Other home rule use taxes: You must not report on Form ST-556 the use tax you collect for home rule units of local government other than Chicago. Do not use Line 5 to report the Chicago Home Rule Use Tax. Do not add 1.25% to this rate the combined rate already includes the 1.25% rate. Note: This combined rate is also preprinted on your ST-556 return below Line 4. To figure the correct tax due, add 1.25% (.0125) to your rate (preprinted in Section 6 on Line 4), and multiply the combined rate by the amount subject to tax on Line 3. Actual tax rates throughout the state vary because, in addition to state taxes, the several local taxing bodies that follow the state tax structure have imposed other taxes that are administered by the state:Ĭhicago Home Rule Use Tax: If you sell an item from a location in Cook, DuPage, Kane, Lake, McHenry, or Will County and your customer’s address on Form ST-556, Section 1, is within the corporate limits of the city of Chicago, your customer owes an additional 1.25% home rule use (sales) tax. The statewide sales tax rate is 6.25% collected by the Illinois Department of Revenue with 1.25% being returned to local governments where the goods were purchased.
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