David Harris, Illinois Department of Revenue | Official Website
David Harris, Illinois Department of Revenue | Official Website
Effective January 1, 2026, some local governments in Illinois will implement new or revised taxes on the sale of adult-use cannabis. These changes are the result of ordinances passed by municipal and county authorities, allowing them to impose or alter their Cannabis Retailers’ Occupation Tax rates on gross receipts from such sales.
These municipal and county taxes are separate from the existing state-level Illinois Retailers’ Occupation Tax, which is set at 6.25% for general merchandise and applies to adult-use cannabis as well. Additionally, any other local retailers’ occupation taxes on general merchandise will continue to apply to these sales.
More information about these tax rate changes can be found in FY 2026-06, Municipal and County Cannabis Retailers’ Occupation Tax Rate Changes, Effective January 1, 2026.
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