The Elmhurst sales tax on most retail purchases is 8.50%. That total combines the 6.25% Illinois state rate, a 1.50% city home rule sales tax, and a 0.75% Regional Transportation Authority tax for suburban DuPage County. Different categories of goods carry different rates, and Illinois changed how groceries are taxed effective January 1, 2026.1City of Elmhurst. Taxes and Fees
What the 8.50% Is Made Of
Three taxing bodies share the general merchandise rate collected in Elmhurst:
- State of Illinois retailers’ occupation tax: 6.25%
- City of Elmhurst home rule sales tax: 1.50%
- Regional Transportation Authority (RTA): 0.75%
The city’s home rule status is what allows the 1.50% local piece. Illinois permits home rule municipalities to set their local sales tax in quarter-percent increments with no maximum, while non-home-rule cities are capped at 1%.2Illinois Department of Revenue. Home Rule and Non-Home Rule Sales Taxes
One geographic quirk is worth flagging. Elmhurst sits primarily in DuPage County, but a small sliver of the city extends into Cook County near its eastern border. The RTA rate is higher in Cook County than in DuPage, so a purchase made at a business in that narrow strip carries a slightly higher total than the published 8.50%. The rates listed by the city apply to the DuPage County portion, which covers most Elmhurst businesses.1City of Elmhurst. Taxes and Fees
Rates by What You’re Buying
The rate depends on the category of the sale:1City of Elmhurst. Taxes and Fees
- General merchandise (clothing, electronics, furniture, household goods): 8.50%
- Prepared food, restaurant meals, and packaged liquor: 9.50%
- Groceries eaten off premises and qualifying medications: 1.75% (with changes in 2026, discussed below)
- Vehicles, watercraft, and other titled property: 7.00%
The lower grocery and medication rate reflects two things at once. The state taxes those categories at a reduced rate, and Elmhurst’s 1.50% home rule sales tax does not apply to them. Home rule and non-home rule local taxes both exclude qualifying food, drugs, medical appliances, and titled property.2Illinois Department of Revenue. Home Rule and Non-Home Rule Sales Taxes
Prepared Food Carries an Extra 1%
Restaurant meals, prepared food, and packaged liquor sold at retail are subject to a separate 1% city food and beverage tax on top of the regular 8.50% sales tax. Businesses selling these items collect the food and beverage tax and remit it to the city.3City of Elmhurst. Food and Beverage Tax Information That is why a restaurant check in Elmhurst shows 9.50% while a shirt from a clothing store shows 8.50%.
Vehicles Follow the Buyer, Not the Dealer
Titled property — cars, trucks, motorcycles, boats — is taxed at 7.00% for Elmhurst residents, which is the 6.25% state rate plus the 0.75% RTA share with no home rule addition.1City of Elmhurst. Taxes and Fees For these purchases, the rate is set by where the buyer lives rather than where the dealership sits. If you live in Elmhurst and buy a car from a dealer in another town, you still pay the rate tied to your home address.4Illinois Department of Revenue. Illinois Tax Requirements for Cars, Trucks, Vans, Motorcycles, ATVs, Trailers, and Mobile Homes
The 2026 Grocery Tax Change
Illinois eliminated its 1% state sales tax on grocery food effective January 1, 2026. “Groceries” for this purpose means food for human consumption eaten off premises. It does not include alcohol, soft drinks, candy, or prepared food, which continue to be taxed at regular rates. The 0.75% RTA tax on groceries stays in effect.5Illinois Department of Revenue. FY 2026-11, Municipal and County Grocery Occupation Tax Rate
The same law lets municipalities and counties impose their own local grocery tax at exactly 1%, replacing what the state used to collect. A city that wants to adopt it must file an ordinance with the Illinois Department of Revenue by April 1 for a July 1 start or by October 1 for a January 1 start.5Illinois Department of Revenue. FY 2026-11, Municipal and County Grocery Occupation Tax Rate
Elmhurst was evaluating whether to adopt the local grocery tax in late 2025. If the city has imposed it, groceries are taxed at the same 1.75% shoppers were used to. If not, qualifying grocery food is taxed at just the 0.75% RTA rate. The IDOR Tax Rate Finder and the city’s finance department will show the current rate. Prescription drugs and qualifying medical appliances stay at the reduced 1% state rate plus any applicable local taxes.6Illinois Department of Revenue. What Is Significant About Retail Sales of Qualifying Drugs and Medical Appliances
Online and Out-of-State Purchases
When you buy from a retailer that does not collect Illinois sales tax, you owe use tax at the same rate that would have applied locally. Individuals report use tax on Form ST-44. If you owe $600 or less for the year, the return is due by April 15 of the following year. Higher amounts must be reported and paid by the end of the month after the purchase.7Illinois Department of Revenue. Sales and Use Taxes
In practice, most online purchases already have Illinois tax built into the checkout total. Amazon, Etsy, Walmart, and other major platforms collect and remit under the state’s marketplace facilitator rules. As of January 1, 2026, any marketplace facilitator with $100,000 or more in cumulative gross receipts from Illinois sales must collect and remit all applicable state and local taxes on behalf of its sellers.8Illinois General Assembly. Section 131.130 Marketplace Facilitators The use tax obligation still falls on the buyer when the seller is smaller and does not collect.
Services Are Generally Not Taxed
Illinois does not impose sales tax on services. Legal fees, medical visits, and labor charges from a repair shop are not subject to sales tax.9Illinois Department of Revenue. Does Illinois Tax Sales of Service If a service provider also transfers physical property as part of the job, such as replacement parts, that property is taxable under the service occupation tax even though the labor itself is not.
If You Sell in Elmhurst
Retailers report and remit sales tax on Form ST-1, the Sales and Use Tax and E911 Surcharge Return. MyTax Illinois auto-populates the correct rates based on your registered business location, which cuts down on the most common filing errors.10Illinois Department of Revenue. ST-1 Instructions
Filing frequency depends on your tax liability. Monthly filers are due by the 20th of the following month, quarterly filers by the 20th of the month after the quarter ends, and annual filers by January 20. Businesses with an average monthly liability of $20,000 or more also make quarterly prepayments. Retailers who file and pay on time keep a small vendor discount capped at $1,000 per month.7Illinois Department of Revenue. Sales and Use Taxes
Resale Certificates
Buying inventory for resale is exempt from sales tax, but only with a valid Form CRT-61, the Illinois Certificate of Resale. A complete CRT-61 must include both parties’ names and addresses, the buyer’s Illinois retailer or reseller account ID, a description of the property being bought for resale, and the buyer’s signature. The seller must verify that the buyer’s account ID is active with the Department of Revenue and keep the certificate on file. A CRT-61 can serve as a blanket certificate covering all future purchases or cover a specific percentage when only some items are bought for resale.11Illinois Department of Revenue. Form CRT-61 Certificate of Resale Without one, the seller is responsible for the uncollected tax.
Late Filing Penalties
Missing a sales tax deadline triggers a first-tier late-filing penalty equal to the lesser of $250 or 2% of the tax due. If a return is still not filed 30 days after IDOR sends a notice of nonfiling, a second-tier penalty applies at the greater of $250 or 2% of the tax shown, up to a $5,000 maximum. That second penalty applies even if no tax is owed. Single transaction returns like Form ST-556 for vehicle sales carry a flat $100 late-filing penalty.12Illinois Department of Revenue. Pub-103, Penalties and Interest for Illinois Taxes Interest accrues on any unpaid tax as simple daily interest at 7% for the period from January 1, 2025 through June 30, 2026.13Illinois Department of Revenue. Interest Rates
Confirming the Rate for a Specific Address
Rates in Illinois can change on January 1 or July 1 of any year. The Illinois Department of Revenue’s Tax Rate Finder, available through MyTax Illinois, will return the exact combined rate for any Elmhurst business address, including whichever grocery tax choice is in effect.14Illinois Department of Revenue. Tax Rate Database