The Elmhurst sales tax on general merchandise is 8.50%, which combines the Illinois state rate, Elmhurst’s home rule tax, and a regional transportation levy. That’s the rate you’ll see on most retail purchases of physical goods inside city limits. Groceries, prepared food, and vehicles are taxed differently, and a change to how groceries are taxed took effect January 1, 2026.
How the 8.50% Breaks Down
Three taxing bodies share the 8.50% collected on general merchandise:1City of Elmhurst. Taxes and Fees
- State of Illinois: 6.25%, the base retailers’ occupation tax that applies statewide.
- City of Elmhurst home rule sales tax: 1.50%, imposed under the city’s home rule authority.
- Regional Transportation Authority (RTA): 0.75%, funding suburban transit in DuPage County.
Illinois law lets home rule municipalities set their local sales tax in quarter-percent increments with no cap, which is why Elmhurst can charge 1.50% while non-home-rule cities are limited to 1%.2Illinois Department of Revenue. Home Rule and Non-Home Rule Sales Taxes
One wrinkle on location: Elmhurst sits mostly in DuPage County, but a thin strip of the city extends into Cook County along the eastern border. The RTA rate is higher in Cook County than in DuPage, so a transaction at a business located in that sliver carries a slightly higher total than the published 8.50%. The city’s rate schedule reflects the DuPage figures that apply to nearly all Elmhurst businesses.1City of Elmhurst. Taxes and Fees
Rates by What You’re Buying
Not every purchase in Elmhurst is taxed at 8.50%. The rate depends on the category:1City of Elmhurst. Taxes and Fees
- General merchandise (clothing, electronics, furniture): 8.50%
- Prepared food and packaged liquor: 9.50%, which includes a separate 1% city food and beverage tax
- Groceries consumed off premises and medications: 1.75% (see the 2026 change below)
- Vehicles, watercraft, and other titled property: 7.00%
The reduced rate on groceries and medications exists because the state taxes those items at a lower rate and Elmhurst’s home rule tax doesn’t apply to them. Both home rule and non-home rule local taxes exclude qualifying food, drugs, medical appliances, and property that requires a state title or registration.2Illinois Department of Revenue. Home Rule and Non-Home Rule Sales Taxes
Restaurants and the Food and Beverage Tax
Elmhurst imposes a 1% food and beverage tax on restaurant meals, prepared food, and packaged liquor sold at retail. It’s separate from the sales tax and is collected on top of it, and businesses selling these items must remit it to the city.3City of Elmhurst. Food and Beverage Tax Information That extra 1% is why a restaurant meal totals 9.50% while a shirt from a clothing store totals 8.50%.
Vehicle Purchases
Vehicles, boats, and other titled property are taxed at 7.00% for Elmhurst buyers: the 6.25% state rate plus the 0.75% RTA share, with no local home rule addition.1City of Elmhurst. Taxes and Fees For titled property, the rate follows the buyer’s address, not the dealership’s. An Elmhurst resident who buys a car from a dealer in another town still pays the rate for their home address.4Illinois Department of Revenue. Illinois Tax Requirements for Cars, Trucks, Vans, Motorcycles, ATVs, Trailers, and Mobile Homes
The 2026 Grocery Tax Change
Effective January 1, 2026, Illinois eliminated the 1% state sales tax on grocery food. Groceries here means food for human consumption eaten off premises; it does not include alcohol, soft drinks, candy, or prepared food. The RTA tax on groceries still applies.5Illinois Department of Revenue. FY 2026-11, Municipal and County Grocery Occupation Tax Rate
The same law authorized municipalities and counties to impose their own 1% local grocery tax, essentially replacing the state’s former share. To do it, a city must file an ordinance with the Illinois Department of Revenue by April 1 for a July 1 start date, or by October 1 for a January 1 start date.5Illinois Department of Revenue. FY 2026-11, Municipal and County Grocery Occupation Tax Rate
Elmhurst was evaluating adoption of this local grocery tax in late 2025, so shoppers and retailers should check with the city’s finance department or the IDOR Tax Rate Finder for the current rate. If Elmhurst has not imposed the local tax, the rate on qualifying grocery food is just the 0.75% RTA portion. Prescription drugs and medical appliances remain taxed at the reduced state rate of 1% plus any applicable local taxes.6Illinois Department of Revenue. What Is Significant About Retail Sales of Qualifying Drugs and Medical Appliances
Online and Out-of-State Purchases
When you buy something from a retailer that doesn’t collect Illinois sales tax, you owe use tax instead. The rate matches the sales tax rate that would have applied locally. Individual consumers report these purchases on Form ST-44, the Illinois Use Tax Return. If you owe $600 or less for the year, the return and payment are due by April 15 of the following year. If you owe more than $600, you must file and pay by the last day of the month after the purchase month.7Illinois Department of Revenue. Sales and Use Taxes
In practice, most big marketplaces already collect Illinois tax for you. Beginning January 1, 2026, a marketplace facilitator with $100,000 or more in cumulative gross receipts from Illinois sales must collect and remit all applicable state and local taxes on behalf of its sellers.8Illinois General Assembly. Section 131.130 Marketplace Facilitators Amazon, Etsy, and Walmart already handle this automatically. The use tax obligation falls on you when you buy from smaller independent sellers who don’t collect Illinois tax.
Services, Software, and Digital Goods
Illinois does not tax sales of services. Hiring a lawyer, visiting a doctor, or paying someone to repair your plumbing: the labor is not subject to sales tax.9Illinois Department of Revenue. Does Illinois Tax Sales of Service The catch is physical property transferred as part of the job. A mechanic replacing your brake pads owes tax on the pads under the service occupation tax, even though the labor is tax-free.
Software has its own rules. Pre-written (“canned”) software is taxable whether you buy it on a disc or download it. Custom-built software and certain software licenses can qualify as exempt if they meet specific conditions.10Illinois Department of Revenue. Is Computer Software Taxable Cloud-based subscriptions and software-as-a-service are generally not taxed in Illinois because they’re treated as services rather than transfers of tangible property. A downloaded accounting program is taxable; a monthly subscription to the same software accessed through a browser typically is not.
For Retailers: Filing, Resale Certificates, and Penalties
Illinois retailers report and remit sales tax using Form ST-1, the Sales and Use Tax and E911 Surcharge Return. It covers general merchandise, qualifying food, drugs, medical appliances, and prepaid wireless charges.11Illinois Department of Revenue. ST-1 Instructions Filing frequency depends on your tax liability:
- Monthly filers: returns and payments due by the 20th of the following month.
- Quarterly filers: returns due by the 20th of the month after the quarter ends.
- Annual filers: returns due by January 20 of the following year.
Businesses with an average monthly liability of $20,000 or more must also make quarterly prepayments.7Illinois Department of Revenue. Sales and Use Taxes You can confirm the rate for your specific Elmhurst location through the IDOR Tax Rate Finder, which is available in MyTax Illinois. Rates can change on January 1 or July 1 of any year.12Illinois Department of Revenue. Tax Rate Database
Resale Certificates
If you’re buying inventory to resell, you don’t pay sales tax on those purchases, but you need a valid Form CRT-61, the Illinois Certificate of Resale, to prove it. The seller must collect and keep a completed CRT-61 from any buyer claiming the exemption. Without one, the seller is liable for the uncollected tax.13Illinois Department of Revenue. Form CRT-61 Certificate of Resale
A properly completed CRT-61 includes the seller’s and buyer’s names and addresses, the buyer’s Illinois retailer or reseller account ID, a description of the property being purchased for resale, and the buyer’s signature. Sellers must verify that the account ID is valid and active with the Department of Revenue. The form can function as a blanket certificate for all future purchases from that seller, or it can cover a specific percentage when only some items are bought for resale.13Illinois Department of Revenue. Form CRT-61 Certificate of Resale
Penalties and Interest
Missing a sales tax deadline triggers both penalties and interest. The first late-filing penalty is the lesser of $250 or 2% of the tax due. If you still haven’t filed 30 days after a notice of nonfiling, a second-tier penalty applies: the greater of $250 or 2% of the tax shown on the return, up to a $5,000 maximum. That second penalty applies even if you owe no tax.14Illinois Department of Revenue. Pub-103, Penalties and Interest for Illinois Taxes
Interest accrues on unpaid tax as simple interest calculated daily. The rate is tied to the federal underpayment rate and is reviewed every six months; for January 1, 2025 through June 30, 2026, it is 7%.15Illinois Department of Revenue. Interest Rates For single-transaction returns such as Form ST-556 for vehicle sales, the late-filing penalty is a flat $100.14Illinois Department of Revenue. Pub-103, Penalties and Interest for Illinois Taxes