Grocery Tax Suspension
Going on from July 1, 2022, through June 30, 2023

Public Act (P.A.) 102-0700 suspends the state 1 percent (1%) low rate of sales and use tax on retail sales of groceries normally taxed at this rate from July 1, 2022, through June 30, 2023.

How does the 1 percent (1%) grocery tax suspension work?

From July 1, 2022, through June 30, 2023, the state of Illinois sales and use tax on groceries normally taxed at the 1 percent (1%) low rate will be 0 percent (0%). Groceries taxed at the low rate include food for human consumption that is to be consumed off the premises where it is sold (other than alcoholic beverages, food consisting of or infused with adult use cannabis, soft drinks, candy, and food that has been prepared for immediate consumption). See 86 Ill. Admin. Code Section 130.310 for more information on grocery items that are taxed at the low rate.

State Sales Tax Holiday

Going on from August 5, 2022, through August 14, 2022

Public Act (P.A.) 102-0700 creates a state sales tax holiday on qualifying items effective August 5, 2022, through August 14, 2022.

What is the state sales tax holiday?

The state sales tax holiday is a ten-day period during which consumers can purchase certain clothing and school-related items and pay sales tax at a reduced rate. The state’s portion of sales tax due throughout the holiday is reduced by 5 percent (5.00%) from 6.25 percent (6.25%) to 1.25 percent (1.25%). Items include qualifying clothing and footwear with a retail selling price of less than $125 per item and certain school supplies used by students in the course of study. School supplies are not subject to the $125 threshold. For a list of qualifying and non-qualifying items, see Page 3.

 

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