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AppendixC: STATE SALES/USE TAXFUND FLOWANALYSIS 

# I SALES TAX 

# I (ROT/ SOT) (Tax remittedto !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

' / 

# tJ l"J

1% 

### 0.25% CST

- MTICT All Countiesexcept Cook & KISY: 6.25'Yu BREAKDOWN: 5% STATE; !% MTICT: 0.25% CSl"/Stntc RTA 

### i\.ITfCT-The !% 

### share ofthe 6.25% rate (muJ a!l proceeds from the 1% l"w rnlc) that goes lo

mumcipalities for sales in lbc mum (oruonntics for saks mndc in unincorporated meas ofthe county) CST-The0.25% share ofthe 6.25% rnle llrnl goes lo conn!ics for all ,alesin tho county(except Cook) State RTA

- 0.25% share or6.25% rnle that goe:; to RTA instead ofCm1kCo. for Mks in Cook County 

# I STATE PORTION 

# I 

# 180% State Portion on sales ofGenerul Merchandise 

# r**~** 7**~** Sorbents: 80% 

### of UST: Amount Cnpitn! i'rojcrl> }1und: 8()% ofnet revenue netrevenue frnm certified by from sales 

### ofcandy, grooming 

### nm! hygiene sales ofsorben!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 HOWrnxed 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 ofremainder remainder after 

### l'um! ("reduction 5%ofSO% of afterSorbents, Sorbents, UST mnount" from 70 ILCS ROTIU r!SOT/SUT UST & Capital & Capital :Z\0/13) colleded

### by AuditBur. 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....., 

# ILOCAL 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 SalesTnx Reform Funt\ 

# I (30 II.CS 105167-17)



# ---------------------------------------------------------------------- 

# ---------·--··-·-··-···--··-···-··---··-·-·r 

# [J

Couuly and Mass Transit 

### Uistrlc1 Fund (0.25% CST/State RTA)

(30 ILCS 105/Gz-20)

CST Distribmion to 101 Connties (Cook CountyExclt1dcd) 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 ofm,mi's.

RTA Occupation and Use Tax Re11laccrncnt Jlund Ulstrilrntions from State 

### ,'1.. Local Sates Tax Refonn Fund 1) 1112 of5% of20% ofROTIUT/SOTISUT collected by

AuditBmeau dnringprevio\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·eI•uml (lo be distribmcd by p.opnlmion) (30 ILCS l 1512)