The sales tax rate in Mokena, Illinois is 7.50% on general merchandise for the Will County portion of the village, which covers most of Mokena. Stores on the Cook County side of the village boundary charge roughly 9.50% because of additional county-level taxes. What ends up on your receipt depends on which county the store sits in and whether the item qualifies for a lower rate on essentials like groceries or medicine.
Will County Rate
Most of Mokena is in Will County, where four taxing bodies combine for the 7.50% rate on general merchandise:
- State of Illinois: 6.25%
- Village of Mokena: 0.50%
- Regional Transportation Authority (RTA): 0.75%
- Will County: 0%
The 6.25% state share is set by the Retailers’ Occupation Tax Act and applies to general merchandise sales statewide.1Illinois General Assembly. Illinois Code 35 ILCS 120/2-13 – Remote Retailer Amnesty Program Mokena’s 0.50% is a non-home rule municipal retailers’ occupation tax collected by the Illinois Department of Revenue on the village’s behalf; the authorizing statute lets non-home rule municipalities impose up to 1% in quarter-percent increments.2Illinois General Assembly. Illinois Code 65 ILCS 5/8-11-1.3 – Non-Home Rule Municipal Retailers Occupation Tax Act The 0.75% RTA tax funds regional transit across the collar counties around Chicago.3Illinois Department of Revenue. Mass Transit District Sales Tax
Cook County Side
A small portion of Mokena extends into Cook County, and the rate there is meaningfully higher. Cook County imposes its own 1.75% sales tax, and the RTA rate in Cook County is 1.00% rather than the 0.75% charged in Will County.3Illinois Department of Revenue. Mass Transit District Sales Tax The full breakdown on general merchandise:
- State of Illinois: 6.25%
- Cook County: 1.75%
- Regional Transportation Authority (RTA): 1.00%
- Village of Mokena: 0.50%
The village’s 0.50% is the same on both sides of the county line. If you’re not sure which county a specific store falls in, the Illinois Department of Revenue’s MyTax Illinois Tax Rate Finder returns the exact rate by street address.4Illinois Department of Revenue. Tax Rate Database
Groceries
Illinois ended its statewide 1% sales tax on groceries on January 1, 2026. Under Public Act 103-0781, municipalities could adopt their own 1% local grocery tax to replace the lost revenue, and Mokena’s village board did.5Illinois Department of Revenue. Illinois Grocery Tax Changes Effective January 1, 2026 For shoppers, the practical effect is minimal: qualifying groceries still show 1% on the receipt, but the money now goes to the village instead of the state.
“Groceries” here means food purchased for home consumption. Candy, soft drinks, alcoholic beverages, prepared meals, and food infused with cannabis don’t qualify and are taxed at the full general merchandise rate.5Illinois Department of Revenue. Illinois Grocery Tax Changes Effective January 1, 2026 The RTA tax still applies to groceries, so a grocery bill in the Will County portion of Mokena carries 1.75% total (the local 1% plus 0.75% RTA).
Medications and Medical Appliances
Prescription and nonprescription drugs, along with qualifying medical appliances, are taxed at a reduced state rate of 1% instead of 6.25%.6Illinois Department of Revenue. Tax Rate Information for Retail Sales of Food and Medicine This is a separate category from the grocery tax above.
Mokena’s 0.50% municipal tax does not apply to these items. Both home rule and non-home rule municipal taxes exclude qualifying food, drugs, and medical appliances from their base.7Illinois Department of Revenue. Home Rule and Non-Home Rule Sales Taxes The RTA tax still applies. In Will County, the total on medications and medical appliances comes to 1.75% (1% state plus 0.75% RTA). On the Cook County side, the RTA rate on these items is 1.25%, so the total runs higher.3Illinois Department of Revenue. Mass Transit District Sales Tax
Vehicles and Other Titled Property
Cars, trucks, motorcycles, boats, and trailers follow different rules than general merchandise. The non-home rule municipal tax excludes titled and registered property, so Mokena’s 0.50% doesn’t apply to these purchases.2Illinois General Assembly. Illinois Code 65 ILCS 5/8-11-1.3 – Non-Home Rule Municipal Retailers Occupation Tax Act The tax on a vehicle is based on the buyer’s home address rather than the dealership’s location, which is what determines the county and RTA rate on the transaction.8Illinois Department of Revenue. Illinois Tax Requirements for Cars, Trucks, Vans, Motorcycles, ATVs, Trailers, and Mobile Homes
Online Orders Shipped to Mokena
Illinois sales tax on remote and online purchases is destination-based, meaning the rate charged matches the rate at the delivery address. A package shipped to a Mokena address in Will County should reflect the 7.50% general merchandise rate, or the applicable reduced rate for qualifying items.9Illinois Department of Revenue. Destination-Based Sales Tax Assistance If an out-of-state seller doesn’t collect the tax at checkout, you’re technically responsible for reporting and paying it to the state as use tax. The base use tax rates are 6.25% for general merchandise and 1% for qualifying food, drugs, and medical appliances.10Illinois Department of Revenue. Use Tax Rates