What is home rule sales tax?
The corporate authorities of a home rule unit (municipality or county) may impose a tax upon all persons who are in the business of selling tangible personal property at retail in their jurisdiction. This tax is referred to as home rule sales tax. The Illinois Department of Revenue is responsible for administering home rule sales tax. When a home rule unit establishes a Home Rule Municipal or County Retailers’ Occupation Tax it must also impose a Home Rule Municipal or County Service Occupation Tax.
