The tax owed on purchases made outside Illinois for use in Illinois when no Illinois sales tax was collected, at the same 6.25 percent state rate. Individuals report it on Form IL-1040; businesses on their sales tax returns.
Most out-of-state online sellers now collect Illinois tax under economic nexus, but purchases from small sellers, private parties, or out-of-state stores still create use tax. The Illinois return asks about it directly.
Yes. The form includes a line for it, and Illinois offers a table-based estimate for small amounts if you did not track purchases.
Source: 35 ILCS 105; Illinois DOR Publication 121
Last reviewed September 17, 2026. Tax rules change; confirm current law before acting.
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