Illinois sales tax codes and rates
Illinois's state sales tax rate is 6.25%; county and city rates come on top and are not included. A Nefin company that sells into Illinois gets 5 sales codes, each named after the line of the ST-1 it fills, so the return's figures add up as you invoice. Purchases you owe use tax on go under IL-12a, and Nefin works out the use tax due.
Illinois codes from the ST-1
Each code is “IL-” plus the line it fills on the ST-1. Rates are the state rate only; add local rates in Settings, VAT rates, where you collect them.
| Code | What it covers | Rate |
|---|---|---|
| IL-4a | IL taxable general merchandise 6.25% (ST-1 Line 4a) | 6.25% |
| IL-A4 | IL sales for resale (ST-1 Schedule A Line 4) | 0% |
| IL-A5 | IL interstate commerce (ST-1 Schedule A Line 5) | 0% |
| IL-A13 | IL exempt organizations (ST-1 Schedule A Line 13) | 0% |
| IL-A16 | IL other deductions (ST-1 Schedule A Line 16) | 0% |
| Code | What it covers | Rate |
|---|---|---|
| IL-12a | IL purchases subject to use tax (ST-1 Line 12a) | 0% |
Illinois in the tax books
Nefin’s sales tax book has one row per invoice and one column per ST-1 line; these are the Illinois columns and the totals worked out from them.
Sales Tax Book
Illinois - ST-1
- [IL-4a]General merchandise receipts (Line 4a)
- [IL-A4]Resale (Sch A Line 4)
- [IL-A5]Interstate commerce (Sch A Line 5)
- [IL-A13]Exempt organizations (Sch A Line 13)
- [IL-A16]Other - identify (Sch A Line 16)
Totals Nefin calculates
- [IL-1] Total receipts, excluding tax (Line 1 includes tax)Sum of the net amounts in [IL-4a] + [IL-A4] + [IL-A5] + [IL-A13] + [IL-A16]
- [IL-4b] Tax on Line 4a, state 6.25% portion (Line 4b)Net amount × 6.25%, from [IL-4a]
Use Tax Book
Illinois - ST-1
- [IL-12a]General merchandise purchases (Line 12a)
Totals Nefin calculates
- [IL-12b] Use tax 6.25% (Line 12b)Net amount × 6.25%, from [IL-12a]
Frequently asked questions
What is the Illinois sales tax rate?
The state rate is 6.25%. Counties, cities and districts may add local rates, which vary by address and are not part of these codes.
Which Illinois sales tax codes does Nefin set up?
5 sales codes from the ST-1, for example IL-4a (IL taxable general merchandise 6.25% (ST-1 Line 4a)), IL-A4 (IL sales for resale (ST-1 Schedule A Line 4)), IL-A5 (IL interstate commerce (ST-1 Schedule A Line 5)).
How does Nefin handle Illinois use tax?
Book a purchase on which the vendor charged no Illinois tax under IL-12a (IL purchases subject to use tax (ST-1 Line 12a)). The bill stays at the price you paid, and the use tax book works out the tax you owe at 6.25%.
Are these Illinois codes official?
They are a starting point. Each code follows a line of the ST-1, but check them against your return before you file, and edit them in Settings, VAT rates.