Illinois Back-to-School Sales Tax Holiday 2026

Illinois Back to School Sales Tax Holiday Returns August 7.

Illinois shoppers will receive some sales tax relief during this year’s back-to-school shopping season.

From August 7 through August 16, 2026, the state portion of sales tax on qualifying purchases will be reduced from 6.25% to 1.25%. Local sales taxes will still apply.

Qualifying purchases include:

• Clothing priced at less than $125 per item, including shirts, pants, dresses, school uniforms, coats and other eligible apparel

• Footwear priced at less than $125 per item, including shoes, sneakers, sandals and boots

• Certain school supplies used by students, including backpacks, binders, calculators, notebooks, paper, pencils, pens, folders, crayons and other eligible supplies. The $125 limit does not apply to qualifying school supplies.

Items that do not qualify include computers and cell phones, textbooks and workbooks, art supplies such as paints and sketch pads, jewelry and handbags, protective equipment and certain sports or recreational equipment.

Retailers should also be aware that qualifying sales during the holiday require special reporting. Illinois retailers must adjust the sales tax collected on qualifying purchases and report those sales using Schedule K-12 with their applicable sales and use tax return.

For a complete list of qualifying items and guidance for retailers, visit the Illinois Department of Revenue.