Bourbonnais, IL Sales Tax Rate: 8.25% Breakdown, Groceries, Vehicles

The sales tax rate in Bourbonnais, IL is 8.25% on general merchandise. That rate covers most retail purchases of physical goods — clothing, electronics, furniture, household items. Groceries, prescription and over-the-counter drugs, and qualifying medical appliances are taxed at much lower rates, and vehicles follow a separate set of rules that don’t use the 8.25% figure at all.

What Makes Up the 8.25%

Three governments each take a share of every general merchandise sale in the village:1Village of Bourbonnais. Non Home Rule Sales Tax

Bourbonnais is a non-home rule municipality, which is why its local sales tax tops out at 1%. Home rule cities have broader taxing authority; non-home rule communities can only impose taxes the legislature specifically authorizes. The Village’s local share was approved by voter referendum.5Village of Bourbonnais. Non-Home Rule Sales Tax Referendum and Proposed Property Tax Rebate Program Frequently Asked Questions

The Illinois Department of Revenue collects all three layers together and distributes each government’s cut. To confirm the current rate for a specific address, the Department’s MyTax Illinois Tax Rate Finder lets you search by location.6Illinois Department of Revenue. Tax Rate Database

Groceries After January 1, 2026

Groceries used to carry a statewide 1% tax. That state grocery tax was eliminated on January 1, 2026.2FindLaw. Illinois Code 35 ILCS 105/3-10 The repeal does not automatically make groceries tax-free, though. Illinois now lets municipalities and counties enact their own 1% local grocery tax by ordinance.7Illinois Department of Revenue. FY 2026-11, Municipal and County Grocery Occupation Tax Rate

If Bourbonnais or Kankakee County has adopted that local ordinance, grocery shoppers still pay 1% — the same amount as before, just going to the local government. If neither has, groceries in Bourbonnais carry no sales tax at all. Retailers are responsible for checking whether their municipality has enacted the local grocery tax.7Illinois Department of Revenue. FY 2026-11, Municipal and County Grocery Occupation Tax Rate

“Groceries” means food you take home to eat. It does not include restaurant meals, prepared food sold for immediate consumption, candy, soft drinks, or alcohol. Those categories pay the full 8.25% general merchandise rate.8Illinois Department of Revenue. Food and Drug Retailers Tax Rate Information (PIO-115)

Drugs and Medical Items

Prescription medicines, over-the-counter drugs, and qualifying medical appliances stay at the state’s reduced 1% rate. The 2026 grocery change didn’t touch this category.2FindLaw. Illinois Code 35 ILCS 105/3-10

Vitamins and dietary supplements are a gray area. Without medicinal claims on the label, they’re treated as groceries and follow the grocery rules above. If the label claims to cure, treat, or relieve a disease or pain, the product is reclassified as a drug and taxed at 1%.8Illinois Department of Revenue. Food and Drug Retailers Tax Rate Information (PIO-115)

Vehicles and Other Titled Property

Cars, motorcycles, trailers, watercraft, and anything else titled or registered through an Illinois state agency do not follow the 8.25% breakdown. The village’s 1% is specifically excluded for titled property under the non-home rule statute.4Illinois General Assembly. Illinois Compiled Statutes 65 ILCS 5/8-11-1.3 – Non-Home Rule Municipal Retailers Occupation Tax Act

Vehicle tax is also tied to the buyer’s address, not the seller’s. A Bourbonnais resident who buys a car in another county or state still owes Illinois tax based on their home address, and the Department of Revenue verifies the correct amounts before the vehicle can be registered.9Illinois Department of Revenue. Illinois Tax Requirements for Cars, Trucks, Vans, Motorcycles, ATVs, Trailers, and Mobile Homes

Dealer Sales vs. Private Sales

Licensed dealers handle the paperwork on Form ST-556. For private-party sales, the buyer files Form RUT-50 directly.10Illinois Department of Revenue. Aircraft, Vehicles, and Watercraft Sales and Use Tax Forms

Private-party vehicle tax is a flat dollar amount, not a percentage. For a purchase under $15,000, the tax is set by the vehicle’s age:

  • 1 year old or newer: $465
  • 2 years old: $365
  • 3 years old: $290
  • 4 years old: $240
  • 5 years old: $190
  • 6 years old: $165
  • 7 years old: $155
  • 8 years old: $140
  • 9 years old: $125
  • 10 years old: $115
  • 11 years or older: $100

For a purchase of $15,000 or more, the tax is set by the price:11Illinois Department of Revenue. Private Party Vehicle Use Tax Chart

  • $15,000 to $19,999: $850
  • $20,000 to $24,999: $1,100
  • $25,000 to $29,999: $1,350
  • $30,000 to $49,999: $1,600
  • $50,000 to $99,999: $2,600
  • $100,000 to $999,999: $5,100
  • $1,000,000 or more: $10,100

Motorcycles and ATVs bought in a private sale are a flat $25 regardless of value. Transfers between spouses, parents, siblings, or children — and certain estate transfers — are $15.11Illinois Department of Revenue. Private Party Vehicle Use Tax Chart

Online and Out-of-State Purchases

If you buy something from an out-of-state seller and no Illinois sales tax is collected, you owe Illinois use tax instead. The use tax rate mirrors the sales tax rate: 6.25% on general merchandise and 1% on qualifying drugs and medical appliances. If you paid sales tax to another state, Illinois credits that amount, and you owe the difference if the other state’s rate was lower.12Illinois Department of Revenue. Use Tax Rates

Most large online retailers now collect Illinois tax automatically. Remote sellers with more than $100,000 in cumulative gross receipts from Illinois sales over a 12-month period must register and collect, and marketplaces like Amazon and eBay generally handle it on behalf of their sellers. Use tax tends to come up with smaller out-of-state sellers, catalog orders, and things bought while traveling.