Illinois Sales Tax Calculator for Construction Materials
Calculate the total sales tax owed on construction materials purchased in Illinois, including the state base rate, county tax, and municipal (city) tax. Results show the tax breakdown and total cost.
Enter your city's local tax rate. Common examples: Chicago 1.25%, Rockford 1.00%, Springfield 1.00%, Peoria 1.00%.
Some Illinois municipalities impose an additional home rule surtax (e.g., Chicago adds 1.25% home rule surtax on top of city rate).
Enter any portion of the purchase that qualifies for a tax exemption (e.g., materials incorporated into a tax-exempt project).
Formula
Taxable Base = Purchase Price − Exempt Amount
State Tax = Taxable Base × 6.25%
County Tax = Taxable Base × County Rate
Municipal Tax = Taxable Base × Municipal Rate
Home Rule Surtax = Taxable Base × Home Rule Rate
Total Sales Tax = State Tax + County Tax + Municipal Tax + Home Rule Surtax
Effective Rate = Total Sales Tax ÷ Taxable Base × 100
Total Cost = Purchase Price + Total Sales Tax
Assumptions & References
- The Illinois state sales tax rate on general merchandise (including construction materials) is 6.25%, composed of: 5.00% state, 1.00% education fund, and 0.25% use tax (35 ILCS 105, 110, 115, 120).
- County rates are sourced from the Illinois Department of Revenue (IDOR) county tax schedules and vary by county. Cook County's rate shown is the unincorporated rate; incorporated areas may differ.
- Municipal rates vary by city. Users must verify their city's current rate with the IDOR MyTax Illinois portal or local municipality.
- Home rule municipalities in Illinois may impose additional surtaxes beyond the standard municipal rate (e.g., Chicago imposes a 1.25% home rule surtax on top of its 1.25% city rate, for a combined city rate of 2.50%).
- Construction materials that are permanently incorporated into a real estate improvement project may qualify for a reduced or exempt rate under certain contractor exemptions — consult IDOR Publication 132 and Illinois Administrative Code Title 86, Part 130.
- This calculator does not account for special district taxes (e.g., mass transit, park, library districts) which may add additional fractions of a percent in some jurisdictions.
- All rates are as of 2024. Always verify current rates at tax.illinois.gov.