The State of Illinois and other taxing districts, including the Village of Wheeling, levy a tax on the retail sale of tangible personal property. The tax is collected by retailers and remitted to the State Department of Revenue.

Cook County Taxes
The total sales tax rate in the Cook County portion of Wheeling is 10% (effective January 1, 2016), which is comprised of a:

• 6.25% state levy
• 1.75% county levy
• 1% regional transit agency levy
• 1% Village of Wheeling home rule levy

Cook County Sales Tax Rates
In Cook County, the total sales tax rate on autos and boats is 7.25% (no home rule tax). The total sales tax rate on groceries and drugs is 2.25% (no state, county or home rule component).

Lake County Taxes
In the Lake County portion of Wheeling, the total sales tax rate is 8% (effective January 1, 2016) and is comprised of a:

• 6.25% state levy
• 1% Village of Wheeling home rule levy
• 0.75% regional transit agency levy

Lake County Sales Tax Rates
In Lake County, the total sales tax rate on autos and boats is 7% (no home rule tax). The total sales tax rate on groceries and drugs is 1.75% (no state, county or home rule component).

Village Portion

• The Village of Wheeling receives a total of 2 percentage points of the total sales tax rate in both Cook County and Lake County (i.e., 1 percentage point from the State’s share and 1 percentage point from the Village’s home rule sales tax levy).
• The Village receives a total of 1 percentage point of the sales tax rate on groceries and drugs sold in Cook County and Lake County.