Is clothing taxed in Illinois?
Quick answer
Yes. Clothing is fully taxable in Illinois at the combined state and local rate.
Clothing is taxable at the full combined rate.
Rule summary
How Illinois treats each category.
| Everyday clothing and footwear | Taxable at the combined rate (10.25%) |
|---|---|
| Accessories, jewelry, handbags | Taxable in nearly every state, including exemption states |
| Sports and protective equipment | Taxable — treated as equipment, not clothing |
| Sales tax holiday | None |
Source: Illinois Department of Revenue · rates as published for 2026
This page summarizes the general rule. Every state writes exceptions for specific products, and local jurisdictions can differ from the state treatment. Confirm your situation with the Illinois Department of Revenue or a tax professional before relying on it for filing.
Combined rates in Illinois
What a taxable purchase actually costs in Illinois.
Frequently asked
Answers pulled from the same rule set.
- Is clothing taxed in Illinois?
- Yes. Clothing is fully taxable in Illinois at the combined state and local rate.
- Are shoes taxed in Illinois?
- Yes, footwear is taxed at the same combined rate as other clothing.
More Illinois guides
Other Illinois rules that change the total.