Effective August 1, 2026, the NITA (formerly the Regional Transportation Authority) occupation and use tax rate will increase by 0.25% in Cook, DuPage, Kane, Lake, McHenry, and Will counties. If your business makes sales, purchases, or deliveries of any kind in the counties listed, make sure you update your software and systems accordingly to adjust for changes.
This tax applies to:
- General merchandise
- Qualifying groceries
- Qualifying drugs and medical appliances
- Items that must be titled or registered in Illinois
- Medical and adult use cannabis
- Aviation fuel
NITA rates are added to the statewide rate (6.25% or 1.00%) plus any local taxes collected by IDOR.
If you make sales from a Cook County location:
- The new NITA occupation and use tax rate is 1.25% for general merchandise and 1.50% for qualifying grocery and qualifying drugs and medical appliances.
If you make sales from a DuPage, Kane, Lake, McHenry, or Will County location:
- The new NITA occupation and use tax rate is 1.00% for general merchandise, qualifying grocery, and qualifying drugs and medical appliances.
When you file electronically using MyTax Illinois, the combined occupation and use tax rates will be populated for you according to your registered locations.
Visit the link below to access the Illinois Informational Bulletin for more specifics on the rate increase.
FY 2026-34 Northern Illinois Transit Authority (NITA) Occupation and Use Tax Rate Change, Effective August 1, 2026
New combined sales tax rates can be verified using the MyTax Illinois Tax Rate Finder at mytax.illinois.gov and select rates for August 2026.
https://www.illinois.gov/services/service.tax-rate-finder.html
If you have any questions, please feel free to contact someone on our SALT team at 847-956-1040.
