Illinois state sales tax rate
The base state sales tax rate in Illinois is 6.25%. Services largely exempt; combined rates up to ~11% in Chicago.
Average local tax adds approximately 2.61%, bringing the typical combined rate to about 8.86%.
Do services need sales tax in Illinois?
Generally no — Illinois taxes the sale of tangible personal property, not most services. Some specific services (typically utilities, accommodations, and certain repairs) are taxable. Verify your service category with the Illinois Department of Revenue.
Common exemptions
- Most professional services
- Custom software development
- Repair and maintenance labor (when separately stated)
State rate
6.25%
Services
Generally exempt
Avg local add
2.61%