Illinois Sales and Use Tax Rate Change – Effective August 1st 2026

We want to make you aware of an upcoming Illinois sales tax rate change that may impact businesses making sales in Cook, DuPage, Kane, Lake, McHenry, and Will counties.

Effective August 1, 2026, the Northern Illinois Transit Authority (NITA) occupation and use tax rate will increase by 0.25% in these counties. This applies to many common types of sales, including general merchandise, qualifying groceries, qualifying drugs and medical appliances, titled or registered items, cannabis, and aviation fuel. If your business makes taxable sales in one of the affected counties, please take time before August 1 to review your point-of-sale system, cash register, accounting software, and any sales tax settings to make sure the correct rate will be collected. If you use a third-party software provider, we recommend checking with them directly to confirm the update will be made on time.

For businesses filing through MyTax Illinois, the updated combined tax rate should populate based on your registered business location. That said, it is still important to confirm your systems are charging customers correctly once the new rate takes effect.

If you receive payment on or after August 1 for a sale that was delivered before the rate change, there may be specific reporting requirements. Please reach out to your CJBS advisor if this situation applies to your business.

As always, we are here to help you understand how this change may affect your reporting, systems, and compliance process.