Illinois receipt requirements

Sales tax at a glance

State rate

6.25%

Combined with local

6.25% – 12% combined

Sourcing

Origin-based — tax follows the seller's location

Does tax have to be separately stated?

The Retailers' Occupation Tax is imposed on the retailer for the privilege of selling, not on the buyer. The tax line on an Illinois receipt is reimbursement of the retailer's own liability, and stating it separately is the standard way to evidence that.

Whatever the rule, print it as its own line. Separately stating tax is what lets a reviewer isolate the pre-tax cost, and it is the mechanism most state statutes use to let a seller exclude the tax from gross receipts. The display conventions are covered here.

Exempt and specially rated categories

• ·Qualifying groceries taxed at a reduced rate
• ·Prescription and non-prescription medicines taxed at a reduced rate
• ·Medical appliances taxed at a reduced rate
• ·Manufacturing machinery and equipment exempt

A basket that mixes an exempt item with a taxable one needs a per-line tax flag and separate taxable and non-taxable subtotals, or the tax line cannot be checked against the lines it came from.

Rent receipts in Illinois

No statute requires a written rent receipt; a tenant may still request one and most landlords issue one.

The two fields landlords most often omit are the period the payment covers and the unit number. The full field list is here, and the statutory format is in the rent receipt spec.