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

Monday, June 12th, 2017

Close-up of soda being poured into glasses.

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.

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 or call 866.578.8193.

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