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Retail Sales Tax 

The City of Naperville is a home-rule community. City Council is currently discussing the implementation of a Home Rule Sales Tax (HRST). Please view the charts below to see how taxing will change if a HRST is implemented. 

We have prepared a sample comparison (PDF) showing what the difference would be for some common purchases made by families. This chart is meant to help you understand what kinds of items will and will not be affected by the implementation of a HRST.

Before:
Taxing Body General Merchandise Food for Immediate Consumption Food for Immediate Consumption (Downtown) Groceries & Qualified Medical Vehicles
State of Illinois* 6.25% 6.25% 6.25% 1.00% 6.25%
City of Naperville 0.00% 1.00% 2.50% 0.00% 0.00%
DuPage Water Commission 0.25% 0.25% 0.25% 0.00% 0.25%
Regional Transportation Authority 0.75% 0.75% 0.75% 0.75% 0.75%
Total 7.25% 8.25% 9.75% 1.75% 7.25%

* The State of Illinois distributes 1% of the 6.25% State sales tax with the City.

If HRST Is Implemented:
Taxing Body General Merchandise Food for Immediate Consumption Food for Immediate Consumption (Downtown) Groceries & Qualified Medical Vehicles
State of Illinois* 6.25% 6.25% 6.25% 1.00% 6.25%
City of Naperville 0.50% 1.50% 2.50% 0.00% 0.00%
DuPage Water Commission 0.25% 0.25% 0.25% 0.00% 0.25%
Regional Transportation Authority 0.75% 0.75% 0.75% 0.75% 0.75%
Total 7.75% 8.75% 9.75% 1.75% 7.25%

* The State of Illinois distributes 1% of the 6.25% State sales tax with the City.

A further breakdown of sales taxes by category for the last 10 calendar years is available in PDF format.