Additional Taxes on Consumers Not Part of Taxable Sales Price in Illinois

Monday, June 12th, 2017

 
 
Close-up of soda being poured into glasses.
Share
Link
Illinois
Retail

The Illinois Department of Revenue ruled that the taxable sales price of beverages does not include the Cook County sweetened beverage tax.

Effective July 1, 2017, Cook County will tax retail sales of sweetened beverages at a rate of 1 cent per ounce.

The Illinois Retailers' Occupation Tax applies to the sales price of items. The "sales price" does not include any additional taxes imposed on consumers. A sweetened beverage tax is an additional tax imposed on consumers. As a result, the tax does not become part of the taxable sales price of beverages.

Note that this rule applies only to taxes imposed on consumers. Taxes imposed on wholesalers and importers generally become part of the sales price of an item.

https://www.ttrus.com/sites/default/files/il/ST-17-0019-GIL.pdf


About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at www.ttrus.com or call 866.578.8193.

Louisiana Sales Tax Rates and Exemptions Set to Change...

Friday, May 25th, 2018 -Louisiana's sales tax rates and exemptions are set to change July 1, 2018, when several 2016 law changes will ...

Florida Exempts Generators Used in Assisted Living...

Thursday, May 24th, 2018 -Florida recently adopted an emergency rule on exempt sales of emergency generators for use at nursing homes an...

Washington Penalty Reduction Program

Monday, May 21st, 2018 -Businesses that apply to register with Washington's Marketplace Fairness Penalty Reduction Program by June 30,...

Fuel Used to Heat Detached Garages Taxable in Maine

Monday, May 21st, 2018 -Maine Revenue Services recently released a publication explaining that sales tax applies to fuel that is used ...

Cloud Software No Longer Taxable in Indiana

Thursday, May 17th, 2018 -Effective July 1, 2018, cloud software will no longer be taxable in Indiana. Indiana taxes the sale, lease,...

Sales Tax Increase in the Historic Triangle Region of...

Monday, May 14th, 2018 -Effective July 1, 2018, there will be an additional one percent (1%) regional sales and use tax imposed in the...