The Lombard, IL sales tax rate is 8.00% on most general merchandise, with a higher 9.00% rate in effect inside the Business Improvement District around Yorktown Center.1Village of Lombard, Illinois. Sales Tax Rate Groceries, prescription drugs, and vehicles are taxed differently, and a change that took effect January 1, 2026 removed the state’s 1.00% grocery tax while giving towns the option to keep it locally.
What Makes Up the 8.00%
Four taxing bodies share the 8.00% a Lombard retailer collects at the register:1Village of Lombard, Illinois. Sales Tax Rate
- State of Illinois: 5.00%
- Village of Lombard: 2.00%
- Regional Transportation Authority: 0.75%
- DuPage County: 0.25%
The Illinois Department of Revenue collects the full amount from retailers and then distributes the local shares back to the village, county, and transit authority.2Illinois Office of Comptroller. Sales Tax Some sources list the state rate as 6.25% under the Retailers’ Occupation Tax Act, but a portion of that figure flows back to municipalities and counties, which is why the village’s own breakdown shows 5.00% as the state share.3Illinois General Assembly. 35 ILCS 120/2-13 Either way, the total you pay at checkout is 8.00%.
Where You Pay 9.00% Instead
The Village Board approved an additional 1.00% sales tax inside a Business Improvement District that covers portions of Yorktown Center mall and surrounding lots along Highland Avenue and Butterfield Road.1Village of Lombard, Illinois. Sales Tax Rate A second business district was approved in 2019.4Village of Lombard, Illinois. Economic Development Shop inside the mall and the receipt reads 9.00%. Cross the street outside the district and it drops back to 8.00%.
Groceries After January 2026
Illinois eliminated its 1.00% state sales tax on grocery items on January 1, 2026. Before that date, most food purchased for home consumption carried that 1.00% state tax. The state rate is now zero.5Illinois Department of Revenue. How Do I Know What Rate of Sales Tax to Charge on Food
The same law lets municipalities and counties impose their own 1.00% grocery tax by ordinance. Whether a Lombard shopper now pays 0.00% or 1.00% on groceries depends on whether the village and DuPage County adopted that local option. Check a recent grocery receipt or contact the Village of Lombard to confirm the current local grocery rate.
Not everything in a grocery store qualifies for the reduced treatment. Soft drinks, candy, alcoholic beverages, and food prepared for immediate consumption remain taxed at the full general merchandise rate.6Illinois Department of Revenue. Illinois Grocery Tax Changes Effective January 1, 2026 A bag of chips from the snack aisle gets grocery treatment; a hot rotisserie chicken from the deli counter does not.
Prescription Drugs and Medical Appliances
Prescription and nonprescription medications, medical appliances, insulin, and diabetic supplies are taxed at a reduced state rate of 1.00% rather than the full general merchandise rate.7Illinois Department of Revenue. What Is Significant About Retail Sales of Qualifying Drugs and Medical Appliances Local municipal and county sales taxes generally do not apply to these items.8Illinois Department of Revenue. Home Rule and Non-Home Rule Sales Taxes The result is that essential medical products cost well below what a comparable amount of general retail would.
Restaurant Meals and Prepared Food
Food prepared for immediate consumption does not qualify for the reduced grocery rate. Restaurant meals, hot deli items, and made-to-order sandwiches are taxed at the full rate: 8.00% in most of Lombard, 9.00% inside the Business Improvement District.6Illinois Department of Revenue. Illinois Grocery Tax Changes Effective January 1, 2026 The dividing line generally comes down to whether the item has been heated, made to order, or sold with eating utensils. A frozen pizza from the freezer section gets the grocery rate; a hot slice from the counter gets the full rate.
Vehicles and Other Titled Property
Cars, trucks, trailers, watercraft, and aircraft that must be titled or registered with an Illinois state agency follow different rules. The state use tax rate on titled property is 6.25%, and local municipal sales taxes do not apply.9Illinois Department of Revenue. Use Tax on Titled or Registered Tangible Personal Property8Illinois Department of Revenue. Home Rule and Non-Home Rule Sales Taxes That puts the effective rate on a vehicle purchase below the 8.00% charged on general merchandise.
Dealers collect the tax and report each sale on Form ST-556.10Illinois Department of Revenue. ST-556 Sales Tax Transaction Return Instructions Private-party vehicle sales use Form RUT-50 instead, and trade-in deductions are not allowed on that form.11Illinois Department of Revenue. Vehicle Tax FAQs
When Shipping Charges Are Taxed
Delivery and handling charges on an order shipped to Lombard may or may not be taxable, depending on how the seller structures the sale. In Illinois, shipping charges are taxable when they are not listed separately on the invoice, or when they are listed separately but the seller gives you no option to pick up the item yourself.12Illinois Department of Revenue. Are Shipping and Handling Charges Taxable
Shipping charges are not taxable when two conditions are both met: the charge is separately identified on your invoice, and the seller offers an alternative like in-store pickup or free delivery. In practice, most large online retailers bundle shipping in a way that makes it taxable, which matters when comparing the total cost of a large purchase across sellers.
Online and Out-of-State Purchases
Most major online retailers now collect Illinois sales tax automatically. If you buy something from an out-of-state seller that does not charge tax and you use the item in Illinois, you owe a use tax at the same rate you would have paid locally.13Illinois Department of Revenue. What Is Use Tax This typically comes up with small online sellers, private marketplace transactions, or things bought while traveling.
If your total use tax liability for the year is $600 or less, you can report and pay it on your Illinois individual income tax return (Form IL-1040) without filing a separate form. Larger amounts require Form ST-44, the Illinois Use Tax Return. Most people owe little or nothing because the major platforms already collect, but the obligation is yours if the seller does not.