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Sales Tax

The State of Illinois and other taxing districts, including the Village of Wheeling, levy a tax on the retail sale of tangible personal property. The tax is collected by retailers and remitted to the State Department of Revenue. The total tax in the Cook County portion of Wheeling is 9.00% (effective 01/01/13), which is comprised of a 6.25% state levy, 1.00% regional transit agency tax, and 0.75% County levy. In addition, the Village levies an additional 1.00% home rule tax. The total tax on most items sold in Cook County is 9.00%; on autos and boats it is 7.25% (no home rule tax); and on groceries and drugs it is 2.25% (no state, county, or home rule component). The Village of Wheeling receives a total of 2 percentage points – 1 percentage point from the State’s share and 1 percentage point from the Village’s home rule tax - of the total sales tax rate.

In the Lake County portion of Wheeling, the total tax is comprised of a 6.25% state levy, .25% county tax, .75% regional transit agency tax and 1.00% Village of Wheeling home rule tax. The total tax on most items in the Lake County portion of Wheeling is 8.00%; on autos and boats it is 7.00% (no home rule tax); and on groceries and drugs it is 1.75% (no state, county, or home rule component).

The Village receives 1% of the sales tax on groceries and drugs in Cook County (2.25% total) and Lake county (1.75% total).