The Oak Brook sales tax on general merchandise is 7.50%. That rate combines a 6.25% state tax, a 0.75% Regional Transportation Authority tax for the Chicago metro area, and a 0.50% non-home rule municipal tax collected on the village’s behalf.1Village of Oak Brook, IL. Taxes Groceries, restaurant meals, hotel rooms, prescription drugs, and vehicles each follow different rules, and the grocery rules changed on January 1, 2026.
What You Pay on Everyday Shopping
Buy electronics, clothing, furniture, or almost anything else at Oakbrook Center or any other Oak Brook retailer, and the register adds 7.50%. The three layers:
- State of Illinois retailers’ occupation tax: 6.25%, applied uniformly across the state.2Illinois Department of Revenue. Retailers Occupation and Use Tax Rates
- Regional Transportation Authority: 0.75%, funding transit in the six-county Chicago area. DuPage County’s RTA rate has been at this level since 2008.3DuPage County, IL. Sales Taxes
- Non-home rule municipal tax: 0.50%, imposed locally and collected by the state.1Village of Oak Brook, IL. Taxes
A pending change could nudge the rate higher. The Northern Illinois Transit Authority Act, passed in late 2025, authorized an additional 0.25% RTA sales tax across all six RTA counties. The RTA board must vote on the increase within 60 days of June 1, 2026.4Regional Transportation Authority. Key Dates and Deadlines as RTA Transitions to NITA in 2026 If approved, the Oak Brook general merchandise rate would rise to 7.75%.
Groceries After the 2026 Change
Illinois eliminated its 1% state sales tax on groceries effective January 1, 2026, and gave municipalities the option to impose their own 1% local grocery tax instead.5Illinois Department of Revenue. What Is Significant About Retail Sales of Qualifying Drugs and Medical Appliances Oak Brook adopted a 1% municipal grocery tax.1Village of Oak Brook, IL. Taxes For shoppers, the amount at the register looks about the same as before, but the revenue now stays with the village instead of flowing to Springfield.
“Groceries” here means food for human consumption taken home to eat. The category excludes alcohol, soft drinks, candy, and prepared food sold for immediate consumption. A carton of eggs qualifies; a hot rotisserie chicken from the deli does not. The RTA tax and the non-home rule municipal tax do not apply to groceries, so the 1% village grocery tax is typically the only line you’ll see on qualifying food.6Illinois Department of Revenue. Home Rule and Non-Home Rule Sales Taxes
Restaurant Meals
Eating out costs more in tax than cooking at home. Food prepared for immediate consumption is taxed as general merchandise at the full 7.50%, and Oak Brook adds a 1% Place of Eating Tax on top of that, bringing the combined rate on a restaurant meal to 8.50%.1Village of Oak Brook, IL. Taxes The tax applies to any establishment selling food or drinks ready to eat: sit-down restaurants, fast-food counters, coffee shops, and similar businesses.
Hotel Rooms
Oak Brook imposes a 3% hotel tax on short-term lodging.1Village of Oak Brook, IL. Taxes That stacks on the state Hotel Operators’ Occupation Tax and any applicable county taxes, so the total bite on a hotel room runs higher than the general merchandise rate. Illinois defines a short-term stay as fewer than 30 consecutive days.7Illinois Department of Revenue. Hotel Operators Occupation Tax Guests who stay 30 days or longer in the same room are generally treated as permanent residents and may be exempt.
Prescriptions and Medical Supplies
Prescription medications, over-the-counter medicines, and qualifying medical appliances carry a 1% state tax rate, unchanged by the 2026 grocery overhaul.5Illinois Department of Revenue. What Is Significant About Retail Sales of Qualifying Drugs and Medical Appliances These items are exempt from both the non-home rule municipal tax and the RTA tax, so a bottle of ibuprofen or a prescribed medical device shows only the 1% state rate on the receipt.
Buying a Vehicle
Vehicles follow a separate track from retail shopping. Titled property (cars, trucks, motorcycles, watercraft, trailers) is excluded from both the non-home rule municipal tax and other locally imposed sales taxes.6Illinois Department of Revenue. Home Rule and Non-Home Rule Sales Taxes The state rate of 6.25% applies.2Illinois Department of Revenue. Retailers Occupation and Use Tax Rates
When you buy from a licensed Illinois dealer, the dealer collects the tax and remits it. If the dealer sits outside the RTA district but your address is in DuPage County, you may owe an additional 0.75% RTA use tax.
Private-party sales use a flat-rate schedule based on the vehicle’s purchase price or fair market value:8Illinois Department of Revenue. RUT-5, Private Party Vehicle Use Tax Chart for 2026
- Under $15,000: $100 to $465, depending on model year.
- $15,000 to $29,999: $850 to $1,350.
- $30,000 to $49,999: $1,600 flat.
- $50,000 to $99,999: $2,600 flat.
- $100,000 or more: $5,100, or $10,100 for vehicles valued at $1 million and above.
Transfers between spouses, parents, siblings, or children are taxed at $15. Motorcycles and ATVs carry a flat $25 tax regardless of value.8Illinois Department of Revenue. RUT-5, Private Party Vehicle Use Tax Chart for 2026 If you buy from an unregistered out-of-state dealer, file Form RUT-25 and submit proof of tax payment before the Secretary of State will issue your title.9Illinois Department of Revenue. RUT-25 Vehicle Use Tax Transaction Return Instructions
Online and Out-of-State Purchases
If you order something from a retailer that doesn’t collect Illinois sales tax, you owe use tax on the purchase. The rate mirrors the sales tax: 6.25% for general merchandise and 1% for qualifying food, drugs, and medical appliances.10Illinois Department of Revenue. Use Tax Rates Illinois credits you for sales tax paid to another state, but if that state’s rate is lower, you owe the difference. Most major online retailers now collect Illinois sales tax automatically, so this mostly comes up with smaller out-of-state sellers or purchases made while traveling. Individual taxpayers report use tax on their Illinois income tax return.
If You Run a Business in Oak Brook
Retailers report state sales tax on Form ST-1 at a frequency the Department of Revenue assigns based on your average monthly liability: monthly above $200, quarterly between $50 and $200, annual below $50.11Illinois Department of Revenue. ST-1 Instructions The Place of Eating Tax is filed separately with the village, not on the ST-1. Late payments carry a 2% penalty within 30 days, 10% after that, and 20% once the Department opens an audit, with interest on top at the federal underpayment rate. Nonprofits that are exclusively charitable, religious, or educational can apply for an Illinois sales tax exemption number through MyTax Illinois or Form STAX-1; processing takes up to 90 days and the exemption is not retroactive.12Illinois Department of Revenue. Information for Exclusively Charitable, Religious, or Educational Organizations