The sales tax rate in Bolingbrook, Illinois is 8.50% on general merchandise. That rate is the same across the whole village, whether the store sits on the Will County side or the DuPage County side of the boundary. What you actually pay at the register depends on what you’re buying: groceries, prescription drugs, restaurant meals, and titled items like cars each follow their own rules.
How the 8.50% Breaks Down
Three layers of government combine to make up the rate on general merchandise:
- State of Illinois: 6.25%, the base Retailers’ Occupation Tax that applies statewide.
- Regional Transportation Authority (RTA): 0.75%, funding regional transit across the Chicago metropolitan area.
- Village of Bolingbrook: 1.50%, imposed under the village’s home rule authority.
Because Bolingbrook is a home rule municipality, it sets its own local rate directly rather than inheriting a county tax. That is why the local portion stays identical on both sides of the Will/DuPage line.1Illinois Department of Revenue. Use Tax Rates
What Rate Applies to What
General Merchandise
Electronics, clothing, furniture, appliances, and most other tangible goods carry the full 8.50% rate. This is the default for anything that doesn’t fall into a specific reduced-rate category.
Groceries
As of January 1, 2026, Illinois eliminated the 1% state sales tax on groceries.2Illinois Department of Revenue. How Do I Know What Rate of Sales Tax to Charge on Food Qualifying food bought for off-premises consumption is now untaxed at the state level. The exemption covers food for human consumption taken off the premises, but it does not cover alcohol, soft drinks, candy, or prepared food meant for immediate consumption.
Prescription Drugs and Medical Appliances
Prescription and nonprescription drugs, insulin, syringes, blood sugar testing supplies, and qualifying medical devices are taxed at a reduced 1% state rate rather than 6.25%.3Illinois Administrative Code. Illinois Admin Code tit 86, 140.126 – Taxation of Food, Drugs and Medical Appliances
Restaurant Meals
Food prepared for immediate consumption gets no reduced rate. Restaurant meals are taxed at the full 6.25% state rate plus local taxes, and Bolingbrook adds a separate 1.5% restaurant tax on food and beverages sold at restaurants, which goes directly to the village.4Village of Bolingbrook. Restaurant Tax Remittance Form Dining out in Bolingbrook therefore carries a heavier total tax burden than buying groceries.
Buying a Car or Other Titled Item
Vehicles, motorcycles, boats, and other items that need a title and registration follow a different rule: the tax rate is determined by where the buyer lives, not where the dealership sits. Buy a car from a Bolingbrook dealer while living somewhere else, and you pay the rate for your home address. The local portion of the tax also goes to the municipality where the vehicle is registered, not the one where the sale happened.5Illinois Department of Revenue. Use Tax on Titled or Registered Tangible Personal Property – Section: How Is Use Tax Distributed
Online Orders Shipped to Bolingbrook
Since January 1, 2025, Illinois has required remote sellers and marketplace facilitators to charge sales tax based on where the item is delivered.6Illinois Department of Revenue. Sales and Use Taxes An online order shipped to a Bolingbrook address is taxed at the full 8.50% rate for general merchandise, the same as walking into a local store.
Use Tax When the Seller Doesn’t Collect
If you buy something from a seller that doesn’t collect Illinois tax, you owe use tax directly to the state. The rate is 6.25% on general merchandise and 1% on qualifying drugs and medical appliances.7Illinois Department of Revenue. ST-44, Illinois Use Tax Return Instructions This most often shows up with purchases from smaller out-of-state vendors or private-party sales.
Reporting depends on how much you owe. If your total use tax for the year is $600 or less, you can report it on your individual income tax return (Form IL-1040). Above $600, you file Form ST-44 and pay by the last day of the month following the purchase. Most people with only occasional online purchases from non-collecting sellers can handle everything on their annual return.
If You’re Running a Business in Bolingbrook
Register Before Your First Sale
You need to register with the Illinois Department of Revenue before you start selling. Registration produces a Certificate of Registration and a taxpayer ID number that authorize you to collect and remit tax.8Illinois Department of Revenue. Business Registration When you file, you’ll use the location code for Bolingbrook so the 1.50% home rule portion is allocated correctly to the village. The MyTax Illinois Tax Rate Finder returns the exact rate and code for any address.
Filing Form ST-1
Businesses report sales activity on Form ST-1, the Sales and Use Tax and E911 Surcharge Return.9Illinois Department of Revenue. ST-1 Instructions The return captures gross receipts, exempt sales, and the tax owed at each rate category. Returns are filed electronically through MyTax Illinois. Payment can go through the portal, by mailed check or money order, or by ACH credit set up with the Department.10Illinois Department of Revenue. Make a Payment Credit cards are not accepted for sales tax.
Due Dates
Returns and payments are due by the 20th of the month after the end of your reporting period. If that date lands on a weekend or holiday, the deadline moves to the next business day. The Department assigns your filing frequency as monthly, quarterly, or annual based on your tax liability.
The Retailer’s Discount
File Form ST-1 and pay in full on time, and you can claim a discount against the tax you collected. Since January 2025, the discount is capped at $1,000 per month.11Illinois Department of Revenue. As a Retailer, Am I Allowed a Discount From the Sales Tax I Report On The calculation is in the ST-1 instructions.
h3>Late Filing and Late Payment
Missing a deadline triggers penalties under the Illinois Uniform Penalty and Interest Act, and the consequences get worse the longer you wait.12Illinois General Assembly. 35 ILCS 735 – Uniform Penalty and Interest Act A late return itself carries a 2% penalty up to $250. Ignore a Department nonfiling notice for 30 days and a second penalty is added, equal to the greater of $250 or 2% of the tax on the return, capped at $5,000.
Late payment penalties are separate:
- Paid within 30 days of the due date: 2% of the unpaid amount.
- Paid more than 30 days late but before an audit begins: 10%.
- Paid after the Department starts an audit: 20%, which can drop to 15% if paid in full within 30 days of receiving the audit results.
Interest accrues on top of the penalties.13Illinois Administrative Code. Illinois Admin Code tit 86, 700.300 – Penalty for Late Filing or Failure A few days late with prompt payment costs a small percentage; ignoring Department notices can push the bill to 20% of what you owe.