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Illinois Consumer Tax Laws


More Information on Consumer Tax Laws

Sales Tax6.25% 35 ILCS 120/2-10
Cigarette Tax49 mills* per cigarette 35 ILCS 130/2
Gasoline Tax per Gallon19¢ 35 ILCS 505/2
Use Tax6.25% 35 ILCS 105/3-10
Liquor TaxBeer 18.5¢/gal.; Wine 73¢ /gal.; Spirits $4.50/gal. 235 ILCS 5/8-1
Gambling Tax Riverboat gambling tax $4 per person admitted; wagering tax 15 to 50% adjusted gross receipts 230 ILCS 10/12, 230 ILCS 10/13

*Here the term "mills" means one one-thousandth of a dollar, so 10 mills = 10 one-thousandths of a dollar, or .01.

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