2 Guides across 1 job. Each Guide is authored by an accountant; the ones more colleagues stand behind rise to the top.
Illinois sales and use tax for 2026: Retailers' Occupation Tax and Use Tax at 6.25% (drugs 1%), no State tax on groceries from 1 January 2026 with a local 1% option, origin and destination sourcing, the $100,000 remote-seller threshold with no transaction test, marketplace facilitators, Service Occupation Tax methods, CRT-61 resale certificates, Form ST-1 filing, the 1.75% discount, penalties and interest.
Illinois Sales Tax return (Form ST-1) for self-employed individuals. Covers all four Illinois occupation and use taxes (ROT, UT, SOT, SUT), state and local rates, origin-based sourcing, vendor discount, and filing frequencies. Primary source: 35 ILCS 120/ (ROT), 35 ILCS 105/ (UT), 35 ILCS 115/ (SOT), 35 ILCS 110/ (SUT).