Certain purchases, including alcohol, cigarettes, and gasoline, may be subject to additional Illinois state excise taxes in addition to the sales tax. You must charge all of the following. Fritz Kaegi, Cook County Assessor. Sales Tax in Cook County, Illinois is calculated using the following formula: You can calculate Sales Tax manually using the formula or use the Cook County Sales Tax Calculator or compare Sales Tax between different locations within Illinois using the Illinois State Sales Tax Comparison Calculator. 118 North Clark Street Suite 1160, Additional Taxes: $0.29/gallon in Chicago and $0.06/gallon in Cook County. Get a free download of average rates by ZIP code for each state you select. Illinois $5,600. All rights reserved. The City tax must be paid directly to the City and the appropriate tax return must be completed and submitted with payment. Every registered Wholesale Alcoholic Beverage Dealer must file a return, even when purchasing tax-paid or when inactive.Schedule A is for Sales and Distribution to Wholesale Alcoholic Beverage Dealers Registered with the Cook County Department of Revenue.Schedule B is the Summary Schedule of . SalesTaxHandbook is a free public resource site, and is not affiliated with the United States government or any Government agency, Sales Tax Handbooks By State | While we make every effort to ensure that our information on the Cook County sales tax is up to date, we can offer no warranty as to the Illinois' general sales tax of 6.25% also applies to the purchase of beer. Those granted reseller status by the Department should file form 7578A. Local Township Assessors CCAO Office Locations Cook County Government Offices. The alcohol tax is another example of governments constant reaching into the pockets of consumers. Cuyahoga County imposes a $0.32/gal excise tax on wine. NFC ile class path resource keystore p12 cannot be resolved to url because it does not exist, craigslist pinellas county jobs hospitality, shadow health comprehensive assessment course hero. In any given year, the USPS makes numerous boundary changes to ZIP code areas. Print Exemption Certificates. Any applicable local or special local taxes on all sales of alcoholic beverages including wine coolers and 3.2 beer. Illinois has a 6.25% sales tax and Cook County collects an additional 1.75%, so the minimum sales tax rate in Cook County is 8% (not including any city or special district taxes). Download all Illinois sales tax rates by zip code. Purchases of alcoholic beverages that are not considered taxable include purchases of an alcoholic beverage by a passenger on a interstate carrier and purchases of an alcoholic beverage by any church or religious organization where it will be used for sacramental purposes. I go to DuPage for county free tax gas and liquor. Mission The Cook County Liquor Control Commission regulates licensing and sale of alcohol in unincorporated Cook County Illinois. Illinois state taxes on hard alcohol vary based on alcohol content, place of production, size of container, and place purchased. Minn. Stat. For example, Illinois's state tax rate is $2.98 per pack but the consumer pays $7.16 per pack when taxes the city of Chicago ($1.18) and Cook County ($3.00) are included. Applies to businesses engaged in distributing, supplying, furnishing, or selling natural gas. Illinois Download all Illinois sales tax rates by zip code. Distilled Spirits. In Illinois, wine vendors are responsible for paying a state excise tax of $1.39 per gallon, plus Federal excise taxes, for all wine sold. Cook County, Illinois has a maximum sales tax rate of 11.5% and an approximate population of 4,159,175. PLEASE NOTE: The following Tax List and the links to summaries of the listed taxes are intended for general informational purposes only and concern only those City taxes that are administered by the Citys Department of Finance. The Liquor Commissioner appoints persons to assist in the exercise of . Note that in some areas, items like alcohol and prepared food (including restaurant meals and some premade supermarket items) are charged at a higher sales tax rate than general purchases. $0.06 per gallon additional tax levied in Cook County. Sec. The 2018 United States Supreme Court decision in South Dakota v. Wayfair, Inc. has impacted many state nexus laws and . Wholesaling Business and Occupation Tax (B&O). Cook County. In-state non-craft distillers can begin selling to the general public, subject to these taxes: Spirits sales tax (on selling price): 20.5%. Let us know in a single click. The Cook County sales tax rate is 1.75%. Tax-Rates.org provides free access to tax rates, calculators, and more. Find easy and cost-effective sales tax filing for your business. Schedule A is forSales and Distribution to Wholesale Alcoholic Beverage Dealers Registered with the Cook County Department of Revenue. Illinois ranks 14th in the nation for its spirits tax rate, according to a 2014 study by the nonpartisan Tax Foundation. $0.89 per gallon for liquor containing more than . The 6.875% general sales tax rate and 2.5% liquor gross receipts tax apply to beer, wine and other alcoholic beverages sold at on-sale or off-sale premises. So how did Chicagos alcohol tax burden get so high? Get immediate access to our sales tax calculator. The automatic renewal of some exemptions due to COVID-19 has ended. The Cook County Liquor Control Commission regulates licensing and sale of alcohol in unincorporated Cook County Illinois. Tax Rates: $0.29 per gallon of beer. avalara:content-tags/asset-type/blog-post,avalara:content-tags/tax-type/sales-and-use-tax,avalara:content-tags/location/world/north-america/united-states/illinois, Retail, ecommerce, manufacturing, software, Customs duties, import taxes, managed tariff code classification, Automation of time-consuming calculations and returns tasks, Tax automation software to help your business stay compliant while fueling growth, An omnichannel, international tax solution that works with existing business systems, Sales tax management for online and brick-and-mortar sales, Tax compliance for SaaS and software companies, Sales and use tax determination and exemption certificate management, Products to help marketplace platforms keep up with evolving tax laws, Partnerships, automated solutions, tax research, and education, Tariff code classification for cross-border shipments, Tax management for VoiP, IoT, telecom, cable, Tax management for hotels, online travel agencies, and other hospitality businesses, Tax management for vacation rental property owners and managers, Management of beverage alcohol regulations and tax rules, Tax compliance for energy producers, distributors, traders, and retailers, Tax compliance products for direct sales, relationship marketing, and MLM companies, Tax compliance for tobacco and vape manufacturers, distributors, and retailers, Prepare, file, and remit sales tax returns, Automate finance operations; comply with e-invoicing mandates abroad, Classify items; calculate duties and tariffs. For comparison, the median home value in Cooke County is $111,400.00. Use Tax for Non-Titled Personal Property - (8402B, 8402CO, 8402IN, 8403) . In addition, New York City imposes an additional excise tax on the sale or use of: beer, and. Applies to owners, managers, or operators of amusements or of venues where amusements are being held, and resellers of tickets for amusements. Learn more atLearn more at Chicago.gov/COVIDVax. Take this example: A standard, 750 milliliter bottle of Absolut Vodka (40 percent alcohol by volume) costs $21.99 in Chicago but the total taxes (seen and unseen) amount to $7.11. Sales tax rates in Cook County are determined by 63 different tax jurisdictions, Morton Grove, Chicago, Elgin, Regional Transport. Tax rate. Other, local-level tax rates in the state of Illinois include home rule, non-home rule, water commission, mass transit, park district, business district, county public safety, public facilities or transportation, and county school facility tax. . Beginning January 1, 2021, such licensees must collect Illinois taxes as follows: When annual sales to Illinois customers are below $100,000 or 200 transactions, they must collect 6.25% state Use Tax. Liquor licenses are issued annually effective May 1 to April 30 of each year. The second is a volume tax, called the spirits liter tax, which is equal to $3.7708 per liter (retail) or $2.4408 per liter (restaurants and bars). A use tax may apply to alcoholic beverages purchased out-of-state for use in Minnesota. The Liquor Commissioner appoints persons to assist in the exercise of powers and duties authorized by State Statute 235 ILCS/ 4-1 to 4-7, and County ordinance, code of ordinances,Cook County Illinois Chapter 6 relating to alcoholic liquor. Authority (Rta), Brookfield, Markham, Alsip, Berwyn, Harvey, Lemont, Skokie, South Chicago Heights, Northbrook, Oak Lawn, Cicero, Norridge, River Grove, Chicago Metro Pier And Exposition Authority District, Bedford Park, Lansing, Robbins, Melrose Park, Evanston, Glenview Chestnut-Waukegan Business District Sp, Glenwood, Country Club Hills, Richton Park Sauk Trail Bd Sp, Oak Park, Palatine, Deer Park, Hoffman Estates, South Holland, Arlington Heights, Northfield, Broadview, La Grange Park 31St St Barnsdale Bd Sp, Riverside, Barrington, Wilmette, Crestwood, Midlothian, Orland Park, Schaumburg, Elk Grove Village, Bartlett, Niles, Des Plaines, Forest Park, Lincolnwood, Oak Forest, Orland Hills, Worth, University Park, Calumet City Sibley/East End Avenue Bdd, Elmwood Park Harlem Ave North Ave Business District Sp, Morton Grove Dempster Waukegan Business District, Elmwood Park, Chicago Ridge, Bridgeview, Franklin Park, Evergreen Park Place Business District Sp, La Grange Park 31St Street Maple Avenue Bd Sp and Mount Prospect Bd S. 2023 SalesTaxHandbook. AvaTax gives you street-level precision at the point of sale, without requiring you to look up rates or maintain a database. ZIP codes often overlap, or become subsets of other ZIP codes, or represent no geographic region at all. A proof gallon is a gallon of . You can find sales taxes by zip code in Illinois here. There is a great range among the states when it comes to alcohol taxes. We read every comment! If you have further questions, please contact us at ccliquorcommission@cookcountyil.gov or (312) 603-6961. See your sales tax rate applied to any item price. Step 2: Enter tax or fee increase for one or more alcohol . - Appointment of Liquor Control Commissioner. All rights reserved. Due to a 2012 law change, for sales made on and after July 1, 2012, charges for alcoholic beverages are subject to tax at the 9% rate and charges for mandatory gratuities are subject to the 6% rate regardless of whether the gratuities relate to sales of alcoholic beverages or sales of food and non-alcoholic beverages. Since the legal incidence of the Cook County Liquor Gallonage Tax is on the consumer, with the seller acting merely as a collector of the tax for the county, amounts collected because of the Cook County Liquor Tax are not considered to be a part of the liquor retailer's receipts that are subject to Retailers' Occupation Tax. States Ranked by Alcohol Tax Rates: Wine (as of March 2009) Rank State Wine Tax Rate 1 Louisiana $0.11 2 New York $0.19 3 Texas $0.20 California $0.20 You can find more tax rates and allowances for Cook County and Illinois in the 2023 Illinois Tax Tables. Seventeen states are liquor monopoly states where alcohol is sold from state-run stores. In Colorado, many cities and counties collect their sales and use tax instead of the Colorado Department of Revenue. Allison Marshall Davidson at: phone (312) 603-3743. Businesses selling tangible personal property at retail arerequired to registerwith the Illinois Department of Revenue. Recommended Avalara implementation partners. 300 S. Riverside Plaza | 1650 | Chicago, IL 60606 Use tax. Understanding the federal alcohol tax at a glance is not easy. The Liquor Control Commission is presided over by the President of the Cook County Board of Commissioners who is the local Liquor Commissioner by virtue of State Statute 235ILCS 5/4-2. This is the total of state and county sales tax rates. City. Spirits liter tax: $3.7708 per liter. The Cook County, Minnesota sales tax is 8.38% , consisting of 6.88% Minnesota state sales tax and 1.50% Cook County local sales taxes.The local sales tax consists of a 1.00% county sales tax and a 0.50% special district sales tax (used to fund transportation districts, local attractions, etc). 89.74 cents per liter for non-draft beer if made by a beer manufacturer. Sales to the federal government. An official website of the City of Chicago, City Council Office of Financial Analysis, Community Commission for Public Safety & Accountability. Liquor - Up to $3 per gallon Cuyahoga County is currently levying each tax at the maximum rate. If you purchase goods online or through the mail and do not pay any sales tax, you are expected to pay use tax to the Illinois Department of Revenue . To use the calculator, just enter your property's current market value (such as a current appraisal, or a recent purchase price). Estimated Tax Bill in Dollars . The Liquor Tax applies to businesses that sell alcoholic beverages which must collect taxes as outlined and remit them to the City. Any taxpayers or tax collectors with questions should contact the City's Department of Finance or Department of Law for guidance. the alcohol tax is different for wine ($1.07 per gallon), sparkling wine ($3.40 per gallon) and spirits ($13.50 per gallon). Schedule B is the Summary Schedule of Alcoholic Beverages Sold and Delivered Outside Cook County. COUNTY EMPLOYEES' AND OFFICERS' ANNUITY AND BENEFIT FUND OF COOK COUNTY AND THE FOREST PRESERVE DISTRICT EMPLOYEES' ANNUITY AND BENEFIT FUND OF COOK COUNTY. I live in Cook for accessibility to Chicago- expressways and train stations. Need an updated list of Illinois sales tax rates for your business? Illinois' general sales tax of 6.25% also applies to the purchase of liquor. Cook County collects a 2.75% local sales tax. Cook County. . 1002920057573. Chicagos total, effective tax rate on liquor is 28%, pay back debts incurred during the Revolutionary War. Seventeen states are liquor monopoly states where alcohol is sold from state-run stores. Applies to businesses that operate parking lots or perform valet operations. Our free, online guide covers multiple aspects of managing Illinois sales tax compliance, including business registration, collecting sales tax, filing sales tax returns and state nexus obligations. Applies to businesses that provide ground transportation for hire to passengers departing from a Chicago airport. When a North Carolina Tax Return or Other Document is Considered Timely Filed or a Tax is Considered Timely Paid if the Due Date Falls on a Saturday, Sunday, or Legal Holiday - April 12, 2016. starts here. Illinois last increased its alcohol tax in 2009. Chicago and Cook . Applies to telecommunication retailers for all gross charges. After local Cook County authorization is obtained, a licensee is required to obtain a concurrent State of Illinois Liquor License from theState of Illinois Liquor Control Commissionlocated at 100 W. Randolph Street Suite 7-801, Chicago, Illinois. Sale and Tax History for 1927 N Lawndale Ave. Sale History; Tax History; . Mixed beverage sales tax is also due on each nonalcoholic beverage and on ice sold, prepared or served to be mixed with an alcoholic . APN. While city, county and state taxing bodies all calculate these taxes based on alcohol by volume, with beer subject to a separate rate, the federal alcohol tax differentiates by type of alcohol. and Terms of Service apply. Sales tax returns made easy for small businesses. Office of the Independent Inspector General, CARES Act Information for Local Governments, Freedom of Information Act for Offices Under the President, State of Illinois Liquor Control Commission, Click here for New or Renewal of Liquor License - Portal webpage, Cook County Liquor Ordinance (Chapter 6 relating to alcoholic liquor), 2022-23 Special Event Permit Letter Application (524.61 KB), renewal_application_liquor_letter2021_2022_final.pdf (212.96 KB), Liquor License Business Update Forrm (498.78 KB), Liquor Protest and Petition for Hearing Form (98.82 KB). Those taxes combined give Washington one of the highest liquor taxes in the country. The Tire Fee applies to the retail sale of new tires at a rate of $1.00 per tire. The jurisdiction breakdown shows the different sales tax rates making up the combined rate. Step 1: Select State, D.C., or U.S. from the drop down menu. Timely Mailing of Returns, Documents, or Payments - August 24, 2018. Please visit the Sales & Use Tax web page for information on how to obtain a sales tax license, set up a sales tax account, and how to collect and remit state sales tax, or contact the Taxpayer Helpline at 303-238-7378. For help getting started, see our tax center guide. We value your feedback! We value your feedback! State and local tax experts across the U.S. *Due to varying local sales tax rates, we strongly recommend usingour calculator below for the most accurate rates. A "proof gallon" is a gallon of beverage that is 50% alcohol by volume, or "100 proof." The tax calculator was designed to estimate revenue from volumetric tax increases (e.g. Chicago Metro Pier And Exposition Authority District, Glenview Chestnut-Waukegan Business District Sp, Elmwood Park Harlem Ave North Ave Business District Sp, Morton Grove Dempster Waukegan Business District, Evergreen Park Place Business District Sp, La Grange Park 31St Street Maple Avenue Bd Sp. 23 The $5.00 911 surcharge is applied monthly per network connection or wireless number. Illinois last increased its alcohol tax in 2009. 10.25%. Tax-Rates.org provides sales tax data for "Cook County" on an AS-IS basis in the hope that it might be useful, and we can offer NO IMPLIED WARRANTY OF FITNESS. Home facts updated by county records . When sales to Illinois customers exceed $100,000 or 200 transactions, then (i) a seller with no physical presence in Illinois must collect state . Illinois has a 6.25% sales tax and Cook County collects an additional 1.75%, so the minimum sales tax rate in Cook County is 8% (not including any city or special district taxes). Mixed beverage permittees in Texas, as defined in Tax Code 183.001 (b), must collect and remit a mixed beverage sales tax on each mixed beverage (distilled spirits, beer, ale and wine) they sell, prepare or serve. This Chapter applies to retail sales of alcoholic liquor which occur within unincorporated Cook County and to activities related to consumption and distribution of alcoholic liquor which may endanger public safety and welfare. Applies to the sale of fuel to a retailer or use by a purchaser. 118 N. Clark Street Room 1160, 2.240% of Assessed Home Value. The range for the wine tax is between $0.226 and $3.40 per gallon. Each of these individual tax rates might seem innocuous on its own. Determine who's responsible to collect and remit the sales tax amount. If you need to find your property's most recent tax assessment, or the actual property tax due on your property, contact the Cooke County Tax . To calculate sales tax and surtax due, multiply the total receipts from sales of alcoholic beverages by the effective tax rate (shown below) for the county where the business is located, and the type of alcoholic beverages sold. While most taxable products are subject to the combined sales tax rate, some items are taxed differently at state and local levels. But taken together, the tax burden on alcohol is significant. Ordinance The Liquor Control Commission is presided over by the President of the Cook County Board of Commissioners who is the local Liquor Commissioner by virtue of State Statute 235ILCS 5/4-2. Beer is taxed as low as $0.02 per gallon in Wyoming and as high as $1.15 per gallon in Tennessee. Determine if your product or service is taxable in the responsible partys jurisdictions. Excise taxes on alcohol are implemented by every state, as are excises on cigarettes and motor fuels like gasoline. Rates include state, county and city taxes. The most common is the Homeowner Exemption, which saves a Cook County property owner an average of $973 dollars each year. Procedure: The Liquor Tax applies to businesses that sell alcoholic beverages which must collect taxes as outlined and remit them to the City. It is the only county levying these taxes; in 2008, the General Assembly prohibited new local taxes on alcohol. Depending on local municipalities, the total tax rate can be as high as 11%. The price of all alcohol sold in Illinois also includes Federal alcohol excise taxes, which are collected from the brewer / distiller by the Alcohol and Tobacco Tax and Trade Bureau and generally passed on to the consumer in the beverage's price. You must complete online returns and payments for this tax on the Philadelphia Tax Center. However, in almost all cases, excise taxes are passed on directly to the consumer in the form of raised alcohol prices. Control State (Spirits) The Alabama beer excise tax was last changed in 1969 and has lost 83% of its value. Our team of 100+ researchers keeps our database up to date with the latest in rates and taxability rules for each jurisdiction. t 312.346.5700 f 312.896.2500, Springfield Office | Illinois Policy Do you have a comment or correction concerning this page? the state sales tax, as well as any applicable local sales taxes. Need more rates? All merchants operating in Cook County must automatically calculate the sales tax due on each purchase made and include it in separately in the receipt. Applies to businesses that provide ground transportation vehicles for hire in Chicago for consideration. In most states, essential purchases like medicine and groceries are exempted from the sales tax or eligible for a lower sales tax rate. Vaccines protect you and the people around you, reducing the spread of COVID-19. The first is a sales tax of 20.5% for retail sales and 13.7% for sales made in restaurants and bars. Automate sales tax preparation, online filing, and remittance with Avalara Returns for Small Business. Individuals who bring, transport, or ship liquor into Minnesota may be liable for use tax on the product. The Department of Finance is responsible for revenue collection, utility billing, tax and parking enforcement, administering employee payroll, benefits and safety; risk management and accounting and financial reporting. Sale and Tax History for 2102 S 49th Ave. Sale History; Tax History; Schools. Popular points of interest near 2102 S 49th Ave include El Patron Liquor, Victorias 4900, and Dulce Mami Cafe. For more accurate rates, use the sales tax calculator. $0.36 per gallon of liquor containing 14% or less alcohol by volume. A county-wide sales tax rate of 1.75% is applicable to localities in Cook County, in addition to the 6.25% Illinois sales tax. liquor and wine containing more than 24% alcohol by volume (ABV). Let us know in a single click. Cook County Liquor Tax -2012 COOK COUNTY DEPARTMENT OF REVENUE-Case Bottle Case Bottle Case Bottle Case 6 Pack Container 5 Liters 4 5.283 $1.27 $0.32 18 Liters 1 4.755 $1.14 $1.14 4 Liters (Btl. The Illinois state sales tax rate is currently 6.25%. Cook County Sales Tax Rates for 2023. Cook County Government. There are often multiple sales tax rates per ZIP code, county, and city. 2023 rates for Illinois cities and counties. These taxes are included in the price of the bottle, and consumers are generally unaware they are paying them. Tax Return Form Code: Form 7573. Imposed on the retail sale of liquid nicotine products in the City. Cook County in Illinois has a tax rate of 9% for 2023, this includes the Illinois Sales Tax Rate of 6.25% and Local Sales Tax Rates in Cook County totaling 2.75%. Read about each exemption below. Wine. By itself, a single tax rate may not seem egregious. Check Eligibility & Find Out What You Qualify For In Minutes. If you notice that any of our provided data is incorrect or out of date, please notify us and include links to your data sources (preferably local government documents or websites). Nearby grocery stores include Cermak Produce, Aldi, and Supermercado Torres. t 217.528.8800 f 312.212.5277 e info@illinoispolicy.org, Copyright 2023 Illinois Policy | Illinois' comeback story starts here. Sales Tax Calculator | Sales Tax Table. Intoxicating liquor, club, or wine. No. Look up the current rate for a specific address using the same technology that powers the Avalara AvaTax rate calculation engine. Apply the sales tax rate shown above to your taxable product or services value. Applies to the privilege of using or consuming electricity acquired in a purchase at retail and used or consumed within the corporate limits of the city. 70 W. Madison St, Suite 1925, Chicago, IL 60602. 15-0559, 2-10-2015.) Applies to wholesale businesses that sell alcoholic beverages for sale in Chicago. With local taxes, the total sales tax rate is between 6.250% and 11.000%. . In addition, local government units may impose taxes or fees that the department does not collect. Applies to businesses that sell soft drink syrup to retailers located in Chicago. At the register, the consumer will pay $25.27 for that bottle of vodka. You can find more tax rates and allowances for Cook County and Illinois in the 2023 Illinois Tax Tables. Administrative Code. The Illinois (IL) state sales tax rate is currently 6.25%. Applies to businesses engaged in leasing motor vehicles. Most people know that they will pay taxes on their purchases, especially alcohol purchases. The COVID-19 vaccines are safe and effective, and are an important tool for ending the global pandemic. In Illinois, beer vendors are responsible for paying a state excise tax of $0.23 per gallon, plus Federal excise taxes, for all beer sold. In Chicago, an alcohol purchase is hit with four separate taxes (city, county, state and federal). Property tax exemptions are savings that contribute to lowering a homeowner's property tax bill. Vaccines protect you and the people around you, reducing the spread of COVID-19. Learn more atLearn more at Chicago.gov/COVIDVax. The Cook County Sales Tax is collected by the . Download our Illinois sales tax database! The Portal can be found in the related links section below or just click active link above to start applying. Effective January 1, 2020, marketplace facilitatorsare required to collect tax on sales made by or on behalf of their third-party sellers in Illinoisif, in the preceding 12-month period, cumulative gross receipts from sales of tangible personal property or taxable services to purchasers in Illinois by the marketplace facilitator and its marketplace sellers are $100,000 or more;orthe marketplace facilitator and sellers cumulatively enter into 200 or more separate transactions for the sale of tangible personal property or taxable services into Illinois. Additional Taxes: Over 20% $8.55/gallon; $0.36-$0.89/gallon in Chicago and $0.2-$0.45/gallon in Cook County. a ten-cent tax increase per gallon of beer sold), rather than proof gallon based taxation, because almost all alcohol sold in the U.S. is currently taxed by volume. Payment of these taxes is the responsibility of the business. Chicago Office | Illinois Policy Applies to businesses that supply wireless telephone numbers that are billed to a Chicago address. Note: there can be variations within city and county lines. For more information on the Cook County General Business License, please visit GBL WEBPAGE. Federal excise tax rates on beer, wine, and liquor are as follows: A proof gallon is a gallon of liquid that is 100 proof, or 50% alcohol. Businesses registered forLiquor Tax with the Chicago Department of Finance. 2.5% liquor gross receipts tax. Remember that ZIP codes do not necessarily match up with municipal and tax region borders, so some of these zip codes may overlap with other nearby tax districts. In Ontario, tax rates on beer are: 72.45 cents per liter for draft beer if made by a beer manufacturer. Major Exemptions Sacramental wine. Beer removed by: A domestic brewer who produces over 2,000,000 barrels per calendar year and who produced the beer. We no longer accept paper returns for this tax. $1.07 - $3.40 per gallon, or $0.21 - $0.67 per 750ml bottle, depending on alcohol content. Usage is subject to our Terms and Privacy Policy. Many municipalities exempt or charge special sales tax rates to certain types of transactions. For example, the alcohol tax is different for wine ($1.07 per gallon), sparkling wine ($3.40 per gallon) and spirits ($13.50 per gallon). Applies to purchases of non-titled tangible personal property outside of Chicago for use inside Chicago. For comparison, the median home value in Cook County is $265,800.00. The remaining 33 states license sellers and collect the taxes. New York State imposes an excise tax on the sale or use of: beer, cider, liquor, and. Chicago and Cook County have followed the federal governments lead and have increased alcohol taxes several times, with the most recent increases occurring in 2007 for Chicago and 2011 for Cook County. This is because spirits have higher alcohol content than the other . 802 South 2nd Street | Springfield, IL 62704 Administrative Hearing Fines; Business License Renewal; Business Taxes; Calculate the Cost of a Building Permit; The minimum combined 2023 sales tax rate for Cook County, Illinois is 10.25%.