The sales tax rate in Mattoon, IL is 7.75 percent on most general merchandise. That total combines the 6.25 percent Illinois state rate, a 1 percent Coles County tax, and a 0.50 percent City of Mattoon home rule tax. Groceries, medicine, and titled property like vehicles are taxed under different rules, and a change that took effect January 1, 2026 removed the state sales tax from most grocery purchases.
How the 7.75 Percent Breaks Down
Three layers add up to the rate printed on your receipt:
- State of Illinois: 6.25 percent, the base rate applied to most tangible goods sold at retail statewide.1Illinois General Assembly. 35 ILCS 120/2-10 – Rate of Tax
- Coles County: 1.00 percent, collected alongside the state portion.
- City of Mattoon: 0.50 percent, authorized under the city’s home rule powers.
Mattoon’s home rule status under the Illinois Municipal Code lets the city set its own local sales tax in quarter-percent increments with no statutory ceiling.2Illinois General Assembly. 65 ILCS 5/8-11-1 – Illinois Municipal Code The state collects all three portions together and then distributes the local shares back to the city and county.3Illinois Office of Comptroller. Sales Tax
Some commercial areas within Mattoon may carry an additional special-purpose district tax that pushes the effective rate above 7.75 percent. To check the exact rate at a specific address, use the Illinois Department of Revenue’s MyTax Illinois Tax Rate Finder.4Illinois Department of Revenue. Tax Rate Database
Groceries in 2026
Starting January 1, 2026, Illinois eliminated the state-level sales tax on most grocery items. Before that date, groceries carried a reduced 1 percent state rate. Now the state rate on qualifying food is zero.1Illinois General Assembly. 35 ILCS 120/2-10 – Rate of Tax
The exemption covers food for human consumption meant to be eaten off the premises. It does not cover alcoholic beverages, soft drinks, candy, cannabis-infused food, or anything prepared for immediate consumption.1Illinois General Assembly. 35 ILCS 120/2-10 – Rate of Tax
There is a catch. The same law that removed the state grocery tax authorized municipalities and counties to impose their own local grocery tax of up to 1 percent by ordinance.5Illinois Department of Revenue. FY 2026-11, Municipal and County Grocery Occupation Tax Rate Whether Mattoon or Coles County has adopted a local grocery tax determines what, if anything, you pay at the register. The state’s rate finder tool will confirm the current grocery rate at your local store.
Prepared Food and Restaurant Meals
The grocery exemption stops at the deli counter. Meals served in restaurants, hot food, sandwiches made to order, and anything ready for immediate consumption are taxed at the full 7.75 percent general merchandise rate.1Illinois General Assembly. 35 ILCS 120/2-10 – Rate of Tax
The line matters most where both are sold. If food is heated, made to order, or served with utensils for immediate eating, it is taxed at the full rate. A pre-packaged cold sandwich sitting in a refrigerated case generally qualifies as grocery food. A hot rotisserie chicken does not.
Medicine and Medical Devices
Prescription and over-the-counter medicines, medical appliances, insulin, syringes, blood sugar testing supplies, and FDA Class III cancer treatment devices are taxed at 1 percent statewide.1Illinois General Assembly. 35 ILCS 120/2-10 – Rate of Tax That 1 percent is the state rate; local taxes may push the total slightly higher.
The category is broader than many shoppers realize. It covers mobility equipment like wheelchairs and walkers, prosthetic devices, and modifications that make a vehicle accessible for someone with a disability. If a store rings up durable medical equipment at the full 7.75 percent rate, ask whether the item qualifies for the reduced rate.
Vehicles and Other Titled Property
Cars, trucks, trailers, watercraft, and other items that must be titled or registered with an Illinois state agency follow a separate structure. The home rule municipal tax excludes titled property, so the 0.50 percent Mattoon tax and the 1 percent Coles County tax do not apply.2Illinois General Assembly. 65 ILCS 5/8-11-1 – Illinois Municipal Code That leaves only the 6.25 percent state rate on vehicles.6Illinois Department of Revenue. Use Tax on Titled or Registered Tangible Personal Property
The tax is based on where the vehicle will be titled and registered, not the physical location of the dealership. Buy a car across the county line and your tax still reflects your registration address. The dealer collects the tax at the time of sale and remits it to the state, but verify the rate on your purchase documents before signing.
Online Purchases
Order something online for delivery to a Mattoon address and you owe the same sales tax rate as if you had bought it in person. As of 2026, any remote seller with $100,000 or more in cumulative gross receipts from Illinois buyers must collect and remit Illinois sales tax, including local portions.7Illinois Department of Revenue. FY 2026-12, Destination-Based Retailers’ Occupation Tax Changes The previous 200-transaction threshold was eliminated on January 1, 2026, leaving only the dollar threshold.
Marketplace platforms like Amazon, Etsy, and Walmart are treated as the retailer on third-party sales made through their platforms, and they handle the state and local tax collection on those transactions.8Legal Information Institute. Illinois Administrative Code Title 86 Section 131.145 – Marketplace Facilitators A small seller selling from its own website is responsible for collecting the tax once it crosses the $100,000 threshold.
Digital goods add a wrinkle. Illinois taxes pre-written software, including downloads, at the full general merchandise rate. A software license that meets certain conditions under the state’s administrative code may not be taxable, and custom-built software is generally exempt.9Illinois Department of Revenue. Is Computer Software Taxable? Streaming subscriptions and cloud-based services often fall outside the traditional tangible personal property definition, which makes their treatment less predictable. If you subscribe to a cloud product, check whether the provider is charging Illinois sales tax on your invoice.