Other State Taxes

Income Tax

A share of personal and corporate income taxes paid is shared with Illinois counties and municipalities on a population basis through the Local Government Distributive Fund (LGDF). The state has delayed the physical transfer of income tax funds by up to four months after the distribution is reported.

Use Tax

Sales taxes collected by the state on non-taxed or lower-taxed out-of-state purchases (e.g. internet sales) used in Illinois is a Use Tax. A portion of the Use Tax collected by the State of Illinois is distributed to counties and municipalities on a population basis. 

State Motor Fuel Tax (MFT)

A portion of the MFT collected by the state is distributed to counties and municipalities on a per capita basis. Its use is restricted to road and bridge maintenance. Distribution of MFT funds is processed through the Illinois Department of Transportation each month.

Please contact the Illinois Department of Revenue for information on remitting state taxes or for questions regarding state taxes.