The sales tax rate in Bradley, Illinois is 8.00% on general merchandise. That total combines the 6.25% Illinois state rate with a 1.75% local tax collected by the Village of Bradley under its home rule authority. Grocery items, prescription and over-the-counter medicines, and titled property like vehicles follow different rules and carry much lower effective rates, or none at all.
What Makes Up the 8.00% Rate
Two layers of tax ring up at a Bradley register:
- State of Illinois: 6.25% on tangible personal property, including clothing, electronics, furniture, and most other physical goods.1Illinois Department of Revenue. Use Tax Rates
- Village of Bradley: 1.75% local sales tax authorized under Bradley’s status as a home rule municipality.
The Illinois Constitution grants home rule municipalities broad authority to tax and govern their own affairs.2Illinois General Assembly. Illinois Constitution – Article VII Bradley uses that authority to fund village services. Kankakee County imposes no separate county-level sales tax, so the entire local share stays with the village.
Retailers collect the full 8.00% at the point of sale and send it to the Illinois Department of Revenue, which then returns the local portion to Bradley. One return covers both layers.
Groceries in 2026
Illinois repealed its statewide 1% sales tax on groceries effective January 1, 2026.3Illinois Department of Revenue. Grocery Tax Repeal – Key Information for Local Governments Qualifying food purchased at a grocery store used to carry that 1%; the state portion is now zero.
The same legislation gave municipalities and counties the option to pass their own 1% local grocery tax by ordinance, without needing a referendum.3Illinois Department of Revenue. Grocery Tax Repeal – Key Information for Local Governments Whether Bradley adopted one determines what you pay on food today. If the village did not pass an ordinance, qualifying groceries carry no sales tax. If it did, food is taxed at 1%. Confirm the current figure with the Village of Bradley or by looking up your address in the MyTax Illinois Tax Rate Finder.4Illinois Department of Revenue. Tax Rate Database
Bradley’s own 1.75% home rule tax does not apply to qualifying food in either case. The Illinois Department of Revenue excludes food, drugs, and medical appliances from the base on which home rule taxes are calculated.5Illinois Department of Revenue. Home Rule and Non-home Rule Sales Taxes So groceries in Bradley will never approach the 8.00% rate charged on general merchandise.
Medicine and Medical Appliances
Prescription drugs, nonprescription medicines, insulin, blood sugar testing supplies, and medical appliances are taxed by the state at a reduced 1% rate rather than 6.25%.6Illinois Department of Revenue. What Is Significant About Retail Sales of Qualifying Drugs and Medical Appliances? Bradley’s local 1.75% does not attach to these items either.5Illinois Department of Revenue. Home Rule and Non-home Rule Sales Taxes A pharmacy purchase of a qualifying item is taxed at roughly 1%.
Vehicles and Other Titled Property
Cars, trucks, trailers, watercraft, and other property that must be titled or registered with a state agency follow a separate track. Home rule sales taxes do not apply to titled property at all.5Illinois Department of Revenue. Home Rule and Non-home Rule Sales Taxes Buying a car at a Bradley dealership does not add the village’s 1.75%.
For Illinois residents, the state’s 6.25% rate applies regardless of which dealership they visit, so driving to a neighboring town hoping for a lower vehicle tax saves nothing. For out-of-state buyers, the Retailers’ Occupation Tax Act ties the rate to the buyer’s home state, with the tax generally matching what the purchaser would owe where they live.7Illinois General Assembly. Illinois Code 35 ILCS 120/2-5
Exemptions That Change What You Pay
Several categories of goods are fully exempt from Illinois sales tax. The ones most likely to come up for Bradley shoppers and businesses:
- Manufacturing machinery and equipment used more than 50% of the time to make or assemble products for sale, including production-line equipment and related software.8Illinois Department of Revenue. Illinois Sales and Use Tax Matrix
- Farm machinery used primarily in production agriculture, along with chemicals like insecticides and veterinary preparations used for livestock or crops destined for sale.8Illinois Department of Revenue. Illinois Sales and Use Tax Matrix
- Feminine hygiene products including tampons, menstrual pads, and menstrual cups, exempt through December 31, 2026.8Illinois Department of Revenue. Illinois Sales and Use Tax Matrix
- Vitamins and dietary supplements, exempt from state sales tax.8Illinois Department of Revenue. Illinois Sales and Use Tax Matrix
Buyers claiming an exemption for manufacturing or farm equipment typically need to present a valid exemption certificate at purchase, and sellers should keep copies on file for audit purposes.
How Bradley Compares to Neighboring Towns
Bradley’s 8.00% rate sits in the middle of the Kankakee County retail corridor. The City of Kankakee charges 8.25% on general merchandise. The Village of Bourbonnais, after adopting a 1% non-home-rule sales tax effective in 2026, charges 7.25% on most retail purchases outside its special business district, where the rate reaches 8.25%.9Village of Bourbonnais. Non Home Rule Sales Tax
On a small purchase the gap is barely noticeable. On a $2,000 appliance, the spread between 7.25% in parts of Bourbonnais and 8.25% in Kankakee works out to roughly $20 in tax.
Online and Out-of-State Purchases
Effective January 1, 2026, Illinois simplified its economic nexus rules for remote sellers. The old 200-transaction threshold is gone. The only trigger is $100,000 or more in cumulative gross receipts from sales to Illinois buyers during the prior 12-month lookback period.10Illinois Department of Revenue. FY 2026-12, Destination-Based Retailers Occupation Tax Changes Once a remote seller crosses that line, it must begin collecting and remitting Illinois sales tax, including Bradley’s local rate, on the first day of the next quarter.
Sales for resale, titled property, occasional one-off sales, and sales made through a marketplace facilitator that already handles collection do not count toward the $100,000 threshold. Marketplace facilitators like Amazon, eBay, and Etsy carry separate collection obligations, so many small sellers using those platforms do not need to register independently.
When an out-of-state retailer does not collect Illinois tax, the buyer owes use tax at the same rate. Individuals can report it on Form ST-44 or, if the annual liability is $600 or less, directly on their Form IL-1040 income tax return.11Illinois Department of Revenue. What Is Use Tax?