The Villa Park sales tax rate is 8.00% on general merchandise, combining a 6.25% state share, a 1.00% village share, and a 0.75% charge for the Regional Transportation Authority. Prescription and nonprescription drugs and qualifying medical devices are taxed at just 1.00%, and dine-in restaurant meals carry an additional 1.5% local tax on top of the 8.00% base.
How the 8% Breaks Down
Three layers make up the 8.00% rate on a typical purchase in Villa Park:
- 6.25% goes to the State of Illinois under the Retailers’ Occupation Tax Act and flows to the state’s general fund.
- 1.00% is the village’s non-home-rule sales tax. Non-home-rule municipalities can only impose this tax in quarter-percent increments up to a 1.00% ceiling, and Villa Park is already at that maximum. Revenue supports road maintenance, emergency services, stormwater management, and public safety equipment.1Illinois Department of Revenue. Home Rule and Non-home Rule Sales Taxes2Villa Park, IL – Official Website. Taxes and Fees
- 0.75% funds the Regional Transportation Authority, which covers transit infrastructure across the six-county RTA region including DuPage County.
DuPage County does not add its own retailers’ occupation tax. Some Illinois counties do, but DuPage is not one of them, which is why Villa Park’s total stops at 8.00% rather than climbing higher.
What You Pay on Different Purchases
General Merchandise at 8.00%
Most physical goods sold in Villa Park carry the full 8.00% rate. Clothing, electronics, furniture, appliances, sporting goods, soft drinks, candy, and prepared food from a restaurant or ready-to-eat counter all fall here. If the item is tangible personal property and doesn’t qualify for a specific reduced rate or exemption, it’s taxed at the general merchandise rate.3Illinois Department of Revenue. What Are the Retailers Occupation and Use Tax Rates in Illinois
Drugs and Medical Devices at 1.00%
Prescription medications, over-the-counter medicines, and qualifying medical devices are taxed at 1.00% statewide. That reduced rate covers items such as prosthetic limbs, corrective eyeglasses, contact lenses, insulin syringes, and dentures, essentially anything that directly replaces or supports a malfunctioning part of the body.4Illinois General Assembly. Illinois Administrative Code 86-130.311 – Drugs, Medicines, Medical Appliances, and Grooming and Hygiene Products
Groceries and the 2026 Change
Before January 1, 2026, qualifying groceries (food intended for off-premises consumption, excluding candy, soft drinks, and prepared meals) were taxed at 1.00% statewide. As of 2026, Illinois no longer imposes that 1% state tax on grocery sales.5Illinois Department of Revenue. FY 2026-11, Municipal and County Grocery Occupation Tax Rate
The same law that eliminated the state grocery tax also authorized municipalities and counties to impose their own local grocery tax of up to 1.00% by ordinance. Whether Villa Park has adopted a local grocery tax is worth confirming with the village finance department, since that decision is made locally and can change. Either way, groceries are no longer subject to the old statewide 1% rate.
Services
Illinois does not tax sales of services. Hiring a plumber, accountant, or attorney doesn’t trigger sales tax on the labor portion of the bill. If a service provider transfers physical goods as part of the job, though (a mechanic installing new brake pads, for example) the parts themselves are taxable.6Illinois Department of Revenue. Does Illinois Tax Sales of Service
The Extra 1.5% on Restaurant Meals
On top of the standard sales tax, Villa Park imposes a separate 1.5% restaurant tax on gross receipts from any establishment where prepared food is sold for immediate on-premises consumption. It applies to the food and beverage total, excluding government taxes and gratuities, and has been in effect since June 1, 2010. A dine-in meal at a Villa Park restaurant therefore carries the 8.00% general merchandise rate plus the 1.5% local restaurant tax, for an effective 9.5% at the register.2Villa Park, IL – Official Website. Taxes and Fees
Online and Out-of-State Purchases
When you buy something from an out-of-state seller who doesn’t collect Illinois sales tax, you owe use tax on that purchase. The rate mirrors the sales tax: 6.25% on general merchandise and 1% on qualifying drugs and medical appliances.7Illinois Department of Revenue. Use Tax Rates If the other state charged you some sales tax, you get a credit for that amount and only owe Illinois the difference.
How you report it depends on how much you owe in a year. If your total annual liability is $600 or less, you can report and pay it on your Illinois individual income tax return (Form IL-1040) by the April 15 filing deadline. If your liability exceeds $600, you must file Form ST-44 and pay by the last day of the month following each purchase.8Illinois Department of Revenue. Illinois Use Tax Return Instructions Most major online retailers already collect and remit Illinois sales tax, so Villa Park residents typically see the full rate applied at checkout and don’t need to self-report those purchases.
How Villa Park Compares to Nearby Towns
Villa Park’s 8.00% rate on general merchandise is competitive within DuPage County. Lombard, directly to the west, also charges 8.00% on most purchases.9Village of Lombard. Sales Tax Rate Oakbrook Terrace sits at the same 8.00% combined rate, though its breakdown differs: it draws its local portion from a 1.00% city rate with no county layer.
Elmhurst charges 8.50% on general merchandise and layers an additional prepared-food rate on top of that, pushing restaurant and packaged-liquor purchases to 9.50%.10City of Elmhurst. Taxes and Fees The gap is small on any single purchase. It adds up for shoppers crossing municipal lines on big-ticket items like appliances or furniture, where half a percentage point translates into real money.