Illinois DOR Issues Guidance on Local Sales, Use Taxes

The Illinois Department of Revenue (DOR) issued guidance on locally imposed sales and use taxes. This informational bulletin explains how local taxing bodies impose sales and use taxes through ordinance or referendum, with IDOR handling administration and revenue distribution while retaining administrative fees to offset costs. The publication covers tax categories including non-home rule municipal sales taxes, home rule municipal use taxes (specifically Chicago’s tax on titled and registered property), Metro-East Mass Transit District sales taxes, and Regional Transportation Authority sales taxes, with special provisions for use taxes on titled or registered tangible personal property purchased outside districts by Illinois ...