- -

Appendix C: STATE SALES/USE TAX FUND FLOW ANALYSIS 

I SALES TAX I 

(ROT/ SOT) 

(Tax remitted to !DOR by Retailers/Servicemen) 

(35 lLCS 120/3 & 35 ILCS 115/9) 

1% Food mid Drug I 6.25% 

(Al! goes lo Locals) Gencr,,t Mcrdmudise . 

(SO% Slntc/20% Local) 

I LOCAL PORTION I 

SALES 

Food and Dnig General Merchnml1se 

(indnding litkd & r~g) 

lfO'/o /6% t 

' / 

l"J tJ 

1% 0.25% CST -

MTICT All Counties except Cook 

& 

KISY: 

6.25'Yu BREAKDOWN: 5% STATE; !% MTICT: 0.25% CSl"/Stntc RTA 

i\.ITfCT-The !% share of the 6.25% rate (muJ a!l proceeds from the 1% l"w rnlc) that goes lo 

mumcipalities for sales in lbc mum (or uonntics for saks mndc in unincorporated meas of the county) 

CST-The 0.25% share of the 6.25% rnle llrnl goes lo conn!ics for all ,ales in tho county (except Cook) 

State RTA - 0.25% share or6.25% rnle that goe:; to RT A instead ofCm1k Co. for Mks in Cook County 

I STATE PORTION I 

1 80% State Portion on sales ofGenerul Merchandise r ~ 7 ~ 

Sorbents: 80% of UST: Amount Cnpitn! i'rojcrl> }1und: 8()% of net revenue 

net revenue frnm certified by from sales of candy, grooming nm! hygiene 

sales of sorben!s !EPA (nol to prndrrcts, and soft drinks that had been taxed at 

(not to exceed exceed $!Stvl ,i ralc of 1% prior (o September I, 2009 bllt 

~:ZMlfiscal year) per fiscal yr.) 1hal ~l'C HOW rnxed at G.25% 

I Remainder I 

Build ll!iuois !-Build J!linnis " i\kCormick " Place T:ix ComJJliance " & 

Il1md: l.75% Fund: 3.8% of Expansioll Project Admin. l'uml: 1112 of 

of remainder remainder after l'um! ("reduction 5%ofSO% of 

after Sorbents, Sorbents, UST mnount" from 70 ILCS ROTIU r!SOT/SUT 

UST & Capital & Capital :Z\0/13) colleded by Audit Bur. 

dt1ri1:g previo\lS year 

I Remainder I 

,L 

I General Revenue 75% ' 11 Common School 25% 

I ~t~i1~ I 

(Tax rc!lliltcd to !DOR by pmchnscrs/UT collcctorn) 

(35 !LCS 105/9 & J 10/9) 

fi.25"/,, l % Food mnl Drug 

Gencrnt Mcrch,uu!bc (All goes to Locals) 

{80% Slatc/20% Local) 

I '''Jlc~iot=L....., 

I LOCAL PORTION I 

I'URCIIASES PURCHASES 

Titled and Genernl Merchandise Food and Drug 

Reg1~lercd (c~clnding titled & reg.) 100% ,,. ·" 16% 20% 

A B 

~ ·-----------------------------------------------

~ State mnl Local Sales Tnx Reform Funt\ I (30 II.CS 105167-17) 

---------------------------------------------------------------------- ---------·--··-·-··-···--··-···-··---··-·-· r [J 

Couuly and Mass 

Transit Uistrlc1 Fund 

(0.25% CST/State RT A) 

(30 ILCS 105/Gz-20) 

CST Distribmion to 

101 Connties (Cook 

County Exclt1dcd) 

Smte RTA 

Cook County Only 

TRANSFER 

Local G1wcnm1cn! Tax Fund 

(1%MTICTJ 

(30 !LCS !0.5!6z-13) 

Distriblllioo t<1 

Mumcipnht,es for 

snks iu nmni's. 

Distribution to 

Counties for sales 

on!side of m,mi's. 

RTA Occupation and Use Tax Re11laccrncnt Jlund 

Ulstrilrntions from State ,'1.. Local Sates Tax Refonn Fund 

1) 1112 of 5% of20% ofROTIUT/SOTISUT collected by 

Audit Bmeau dnring previo\ls year to Tnx Complim,cc 

:,ml Adn1ini.stratinn Fu11d 

2) Oflhc remainder 

a) 20% Clncngo 

~--+--!) 10% RTA 

e} 0.6% Mudison Co. Transit 

d) Fixed amount to Build Illinois Fund 

3) Renmindcr lo Local Government Distributh·e I•uml (lo 

be distribmcd by p.opnlmion) (30 ILCS l 1512)