General Sales Tax

General Sales Tax The state sales tax rate is 6.25%. The State of Illinois allocated 5.00% to the State, 1.00% is shared with the municipalities, and 0.25% is shared with the counties. Home-rule Sales Tax Home-rule sales tax is a tax only home-rule governments in Illinois may impose. A home-rule sales tax is imposed in addition to the base sales tax that the State of Illinois shares with municipalities. Under state law, home-rule sales taxes may be imposed in increments of 0.25%. The City of Aurora’s home-rule sales tax rate is 1.25%. The home-rule sales tax generally applies to the retail sale of all goods except the sale of food, medicines, and automobiles. In the above category tab, the State Sales Tax represents the1.00% the city receives from the base sales tax, and the home-rule sales portion represents the 1.25% the city receives (Ordinance O05-04).