The base sales tax rate in DuPage County is 7.25% (7.25 cents per $1.00). Of this, .50 cents of county-wide taxes are for County government use Sales tax is imposed and collected by the state on a seller’s receipts from sales of tangible personal property for use or consumption.
Tax allocation breakdown of the 7.25 percent sales tax rate on General Merchandise and titled or registered items:
- 5 percent: state portion (equivalent to 80 percent of tax collections)
- 1 percent: local portion (equivalent to 16 percent of tax collections) County Tax (CT) applies only to unincorporated County areas.
- 0.25 percent: county* portion (equivalent to 4 percent of tax collections) Countywide Sales Tax (CST)
- 0.75 percent RTA (Regional Transportation Authority)
- 0.25 percent CWCT (DuPage County Water Commission)
All sales tax is collected and remitted to the State; it is from these funds that the State distributes such portion allocable to the County for its use. Those portions remitted to the County are comprised of the CT, the CST, and the sales tax authorized under PA-95-0708. The CT tax is 1 cent on general merchandise and on qualifying food, drugs and medical appliances. The CST tax is .25 cents on general merchandise of taxable sales made at businesses located within the County, both incorporated and unincorporated areas. In January, 2008 the legislature enacted PA-95-0708, increasing the RTA sales tax rate .50 cents to a new total of .75 cents. The RTA sales tax of 0.75 percent includes a one-third portion (0.25 cents) collected and distributable back to the County for its use under the authority of PA-95-07/08.
Qualified DuPage municipality’s sales tax rates may be higher than this rate.
For sales tax rates for your village, visit the Illinois Tax Rate Finder.
County Motor Fuel Tax
Motor fuel tax is imposed on the privilege of operating motor vehicles on public highways. It is paid by distributors and suppliers who collect the tax from customers.
DuPage, Kane and McHenry counties have imposed a tax on the retail sale of motor fuel at a rate not exceeding 4 cents per gallon. DuPage, McHenry and Kane counties levy the tax at the maximum rate.
The County receives a prorated portion of the total collected by the State of Illinois for Individual income tax filings, calculated as a percentage, based on the ratio of DuPage County population in unincorporated areas, to the total State of Illinois population. The population figures are determined by the United States Bureau of the Census and certified by the Office of the Secretary of State.