Minimum Sales Rate Tax for 2024
| 6.25% | Column content | Column content | Column content | Column content | |
| 0.75% | Column content | Column content | Column content | Column content | |
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| Rtd Greater Denver | Column content | Column content | Column content | Column content | |
| Scientific & Cultural Fac.(cd) | Column content | Column content | Column content | Column content | |
| Regional Transport Authority | 0.75% | Column content | Column content | Column content | Column content |
| Minimum combined sales tax rate value | 7.75% | Column content | Column content | Column content | Column content |
| Special tax | Column content | Column content | Column content | Column content | |
| Economic sales nexus threshold | $100,000 | Column content | Column content | Column content | Column content |
| Transactions threshold | 200 | Column content | Column content | Column content | Column content |
| Sales tax return filing due date | 20th of the month following the reporting period. | Column content | Column content | Column content | Column content |
The state of Illinois applies a base sales tax rate of 6.25%. On top of that, the city of Naperville imposes an additional 0.75% sales tax, along with a 0.75% regional transport authority tax. This brings the overall sales tax rate for Naperville to 7.75%.
How to calculate your sales tax rate
Use our online sales tax calculator to determine the combined state and local sales tax rate for each location where you have a physical or economic nexus. Just enter your state and ZIP code to get your sales tax rate.
Looking for help calculating your sales tax? Contact us today to book a free consultation!
What is nexus?
In Naperville, having a nexus means your business has a connection to Illinois that requires you to collect sales tax. Nexus can be established through various means, including physical presence or significant economic activity. The landmark case South Dakota v. Wayfair, Inc. broadened the definition of nexus, allowing states to impose tax collection based on economic thresholds, even without a physical presence.
Specific sales tax rules for Naperville
In Naperville, Illinois, general merchandise and vehicles are taxed at a total rate of 7.75%, while groceries and qualified medical items are taxed at 1.75%. Food for immediate consumption has a higher tax, with a standard rate of 8.75%, and a rate of 9.50% in the downtown area due to an additional 1.75% Food & Beverage Tax.
Services
Most services in Naperville are not subject to sales tax unless they are associated with the sale of physical goods.
Goods
Sales tax applies to common consumer items like electronics, appliances, and vehicles in Naperville.
Clothing
All clothing purchases are fully taxable, with no price exemptions.
Electronics
Taxable.
SaaS
Prewritten software delivered electronically and software-as-a-service (SaaS) are generally taxable.
Digital Products
While physical versions of digital products incur sales tax, purely electronic formats are usually exempt.
Software
Prewritten software delivered electronically and software-as-a-service (SaaS) are generally taxable.
Freight/Shipping
For taxable goods, delivery and handling charges are typically included in the taxable amount in Naperville.
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