The sales tax rate in Lemont, IL is either 8% or 10% on general merchandise, depending on which county line your purchase falls behind. Lemont straddles three counties — Cook, DuPage, and Will — and the Cook County portion carries the full 10%, while the DuPage and Will County portions come in at 8%.
Why One Village Has Two Rates
Every sale in Lemont shares the same base. Illinois charges 6.25% statewide on general merchandise,1Illinois General Assembly. 35 ILCS 120 – Retailers’ Occupation Tax Act and the Village of Lemont adds a 1% home rule municipal sales tax on top.2Illinois Department of Revenue. Home Rule and Non-Home Rule Sales Taxes That puts the floor at 7.25% village-wide. The spread between 8% and 10% comes entirely from the county layer and the Regional Transportation Authority rate that applies to it.
Cook County Portion: 10%
Stores in the Cook County section of Lemont charge the highest rate. Cook County adds 1.75% in county taxes, and the RTA tacks on another 1% for transit funding inside Cook County.3Illinois Department of Revenue. Mass Transit District Sales Tax Combined with the state base and the village’s home rule tax, the register reads 10%.
- State of Illinois: 6.25%
- Cook County: 1.75%
- RTA (Cook County): 1.00%
- Village of Lemont home rule: 1.00%
On a $1,000 appliance, that is $20 more than the same purchase a few blocks away in the other two counties.
DuPage and Will County Portions: 8%
The DuPage and Will County sections share the same combined 8% rate. Neither county imposes the extra county-level tax that Cook does, and the RTA rate outside Cook County drops to 0.75%.3Illinois Department of Revenue. Mass Transit District Sales Tax DuPage County does have its own 0.25% countywide sales tax, but that amount is folded into the state’s 6.25% allocation rather than added separately at checkout.4DuPage County Government. Sales Taxes
- State of Illinois: 6.25%
- RTA (DuPage/Will): 0.75%
- Village of Lemont home rule: 1.00%
If you have any flexibility about where in Lemont you shop, the county the store sits in directly affects the receipt.
Groceries and Medications
Illinois dropped its statewide 1% grocery tax effective January 1, 2026, but the same law let municipalities enact a 1% replacement tax by ordinance.5Illinois Department of Revenue. Illinois Grocery Tax Changes Effective January 1, 2026 Lemont adopted the replacement, so the price at the checkout did not change for village shoppers; the revenue just shifted from Springfield to the village.6Illinois Department of Revenue. Municipal and County Grocery Occupation Tax Rate Changes
The RTA grocery tax also still applies.7Illinois Department of Revenue. Municipal and County Grocery Occupation Tax Rate Changes Groceries bought in Lemont’s Cook County section are taxed at 2% total (1% Lemont, 1% RTA). In the DuPage or Will County sections, groceries come to 1.75% (1% Lemont, 0.75% RTA). These reduced rates cover food for home consumption: fresh produce, meat, dairy, canned goods, and similar staples. Prescription and nonprescription medications, insulin, diabetic syringes, and medical appliances such as wheelchairs and prosthetics follow the same reduced rate as groceries.8Cornell Law Institute. Ill Admin Code Title 86, 140.126 – Taxation of Food, Drugs and Medical Appliances
Alcoholic beverages, soft drinks, candy, and food prepared for immediate consumption do not count as groceries. They are taxed at the full general merchandise rate for the location.
Restaurant Meals and Prepared Food
Hot deli items, restaurant meals, and anything sold for immediate consumption get no reduced rate.8Cornell Law Institute. Ill Admin Code Title 86, 140.126 – Taxation of Food, Drugs and Medical Appliances A takeout order from a restaurant in Lemont’s Cook County area runs 10%; the same order from a restaurant in the DuPage or Will section runs 8%.
Cars, Trailers, and Other Titled Property
Vehicle purchases do not follow the store’s address. Lemont’s 1% home rule sales tax does not apply to items that must be titled or registered with a state agency.9Illinois Department of Revenue. Local Governments’ Guide to Tax Allocations Instead, titled property is subject to the 6.25% state use tax, and the local allocation is tied to the address where the vehicle will be titled and registered, not where the dealership sits.10Illinois Department of Revenue. Use Tax and Local Use Tax Driving across the county line to a dealer does not change what a Lemont resident owes.