New Online Liquor License Application Portal Now Available! If we can validate the sources you provide, we will include this information in our data. PLEASE NOTE: The following Tax List and the links to summaries of the listed taxes are intended for general informational purposes only and concern only those City taxes that are administered by the Citys Department of Finance. Control State (Spirits) The Alabama beer excise tax was last changed in 1969 and has lost 83% of its value. This is because spirits have higher alcohol content than the other . State excise tax rate on vermouth is $1.08/gal. With local taxes, the total sales tax rate is between 6.250% and 11.000%. Liquor Tax Return and SchedulesReference the Sample tax return for registration of Liquor Tax Return. Depending on local municipalities, the total tax rate can be as high as 11%. If you notice that any of our provided data is incorrect or out of date, please notify us and include links to your data sources (preferably local government documents or websites). Cook County, Illinois has a maximum sales tax rate of 11.5% and an approximate population of 4,159,175. The Tire Fee applies to the retail sale of new tires at a rate of $1.00 per tire. AvaTax gives you street-level precision at the point of sale, without requiring you to look up rates or maintain a database. An electing U.S. importer with a reduced rate appropriately assigned to them by a foreign brewer. comeback Learn more atLearn more at Chicago.gov/COVIDVax. Tax-Rates.org The 2022-2023 Tax Resource, find sales taxes by zip code in Illinois here, Cook County sales tax rate map (by SalesTaxHandbook). Need more rates? For help getting started, see our tax center guide. Many municipalities exempt or charge special sales tax rates to certain types of transactions. The minimum combined 2023 sales tax rate for Cook County, Illinois is 10.25%. Please visit the Sales & Use Tax web page for information on how to obtain a sales tax license, set up a sales tax account, and how to collect and remit state sales tax, or contact the Taxpayer Helpline at 303-238-7378. You can find more tax rates and allowances for Cook County and Illinois in the 2023 Illinois Tax Tables. For instance, wine is taxed at six different rates depending on its percentage of alcohol by volume or whether it is sparkling. For comparison, the median home value in Cook County is $265,800.00. starts here. 2020 rates included for use while preparing your income tax deduction. APN. In addition, New York City imposes an additional excise tax on the sale or use of: beer, and. There are often multiple sales tax rates per ZIP code, county, and city. Biz de Apple Pay 'in Trkiye'ye gelmesiyle ilgili haberleri yakndan takip ediyor, hatta bu konuyla ilgili yetkililerden frsat bulduka bilgi almaya alyoruz.Bunun dnda NFC zellikli telefonlar olarak Samsung, Huawei, Oppo, Xiomi, LG, Sony ve Honor gibi Android telefonlarn rneklerini sralayabiliriz. Because its a cloud-based tool, rate updates are pushed to you automatically, based on the latest jurisdiction rules and regulations. The Liquor Tax applies to businesses that sell alcoholic beverages which must collect taxes as outlined and remit them to the City. Federal excise tax rates on beer, wine, and liquor are as follows: Beer. Sales Tax Calculator | And spirits are taxed at $13.50 per gallon, though the law gives credit for wine and flavor content in spirits. Facebook Instagram Linked In Twitter You Tube Medium Applies to businesses engaged in distributing, supplying, furnishing, or selling natural gas. Any applicable local or special local taxes on all sales of alcoholic beverages including wine coolers and 3.2 beer. Let us know in a single click. t 312.346.5700 f 312.896.2500, Springfield Office | Illinois Policy Local Township Assessors CCAO Office Locations Cook County Government Offices. Chicago. It also helps show why Chicago has one of the highest tax burdens in the country. The state and city excise taxes are both administered and collected by the New York State . $18.00 per 31-gallon barrel, or $0.05 per 12-oz can. cook county liquor tax calculator, Illinois Liquor Tax 14th highest liquor tax. States Ranked by Alcohol Tax Rates: Wine (as of March 2009) Rank State Wine Tax Rate 1 Louisiana $0.11 2 New York $0.19 3 Texas $0.20 California $0.20 NFC ile class path resource keystore p12 cannot be resolved to url because it does not exist, craigslist pinellas county jobs hospitality, shadow health comprehensive assessment course hero. Add to those taxes $1.03 in city and county alcohol taxes and $2.25 for the citys 10.25 percent sales tax which is the highest among any major city in the nation. In Chicago, an alcohol purchase is hit with four separate taxes (city, county, state and federal). The Cook County, Illinois sales tax is 9.00% The Cook County, Illinois sales tax is 9.00% , consisting of 6.25% Illinois state sales tax and 2.75% Cook County local sales taxes.The local sales tax consists of a 1.75% county sales tax and a 1.00% special district sales tax (used to fund transportation districts, local attractions, etc). You must charge all of the following. A use tax may apply to alcoholic beverages purchased out-of-state for use in Minnesota. All Rights Reserved. Applies to businesses who purchase gas from sellers who are not subject to either Distributor or Reseller Occupation Taxes. Determine who's responsible to collect and remit the sales tax amount. Some rates might be different in Cook County. Applies to telecommunication retailers for all gross charges. After local Cook County authorization is obtained, a licensee is required to obtain a concurrent State of Illinois Liquor License from theState of Illinois Liquor Control Commissionlocated at 100 W. Randolph Street Suite 7-801, Chicago, Illinois. You must complete online returns and payments for this tax on the Philadelphia Tax Center. Schedule A is forSales and Distribution to Wholesale Alcoholic Beverage Dealers Registered with the Cook County Department of Revenue. $2.68/gallon in Chicago and $2.50/gallon in Cook County. Print Exemption Certificates. Remember that ZIP codes do not necessarily match up with municipal and tax region borders, so some of these zip codes may overlap with other nearby tax districts. Reference the Sample tax return for registration of Liquor Tax Return. Need an updated list of Illinois sales tax rates for your business? Download our Illinois sales tax database! APN. To use the calculator, just enter your property's current market value (such as a current appraisal, or a recent purchase price). . $0.89 per gallon for liquor containing more than . Illinois $5,600. Popular points of interest near 1927 N Lawndale Ave include Go Tavern Liquor And B, Rosa's Lounge, and Surge Billiards. Applies to businesses that supply wireless telephone numbers that are billed to a Chicago address. t 217.528.8800 f 312.212.5277 e info@illinoispolicy.org, Copyright 2023 Illinois Policy | Illinois' comeback story starts here. Cook County in Illinois has a tax rate of 9% for 2023, this includes the Illinois Sales Tax Rate of 6.25% and Local Sales Tax Rates in Cook County totaling 2.75%. Beer is taxed at a single rate of $18 per barrel (31 gallons). For example, Illinois's state tax rate is $2.98 per pack but the consumer pays $7.16 per pack when taxes the city of Chicago ($1.18) and Cook County ($3.00) are included. 16214290120000. Purchases of alcoholic beverages that are not considered taxable include purchases of an alcoholic beverage by a passenger on a interstate carrier and purchases of an alcoholic beverage by any church or religious organization where it will be used for sacramental purposes. You can find more tax rates and allowances for Cook County and Illinois in the 2023 Illinois Tax Tables. $0.36 per gallon of liquor containing 14% or less alcohol by volume, $0.89 per gallon for liquor containing more than 14% and less than 20% of alcohol by volume, $2.68 per gallon containing 20% or more alcohol by volume. Illinois last increased its alcohol tax in 2009. 118 N. Clark Street Room 1160, You can find sales taxes by zip code in Illinois here. The jurisdiction breakdown shows the different sales tax rates making up the combined rate. The Alcoholic Beverage Tax is applied to distilled spirits, beer, malt beverages, and wine manufactured, imported, and sold in Minnesota. Use Tax for Non-Titled Personal Property - (8402B, 8402CO, 8402IN, 8403) . (Rate per Barrel) Over 60,000 up to 2,000,000. 10.25%. First 60,000. Allison Marshall Davidson at: phone (312) 603-3743. You must charge all of the following. The use tax applies if, in one month, an individual brings into Minnesota from another state more than one liter of liquor or 288 o unces of malt liquor. Effective January 1, 2020, marketplace facilitatorsare required to collect tax on sales made by or on behalf of their third-party sellers in Illinoisif, in the preceding 12-month period, cumulative gross receipts from sales of tangible personal property or taxable services to purchasers in Illinois by the marketplace facilitator and its marketplace sellers are $100,000 or more;orthe marketplace facilitator and sellers cumulatively enter into 200 or more separate transactions for the sale of tangible personal property or taxable services into Illinois. 1002920057573. Estimated Tax Bill in Dollars . The Liquor Commissioner appoints persons to assist in the exercise of . $13.50 per proof-gallon , or $2.14 per 750ml 80-proof bottle. Cook County and its surrounding counties also impose a Regional Transportation Authority tax on food -- in Cook County, this tax is 1 percent; in surrounding counties . *Due to varying local sales tax rates, we strongly recommend usingour calculator below for the most accurate rates. The Electricity IMF is imposed on electricity deliverers as compensation for using public rights of way in the City of Chicago. Authority (Rta), Brookfield, Markham, Alsip, Berwyn, Harvey, Lemont, Skokie, South Chicago Heights, Northbrook, Oak Lawn, Cicero, Norridge, River Grove, Chicago Metro Pier And Exposition Authority District, Bedford Park, Lansing, Robbins, Melrose Park, Evanston, Glenview Chestnut-Waukegan Business District Sp, Glenwood, Country Club Hills, Richton Park Sauk Trail Bd Sp, Oak Park, Palatine, Deer Park, Hoffman Estates, South Holland, Arlington Heights, Northfield, Broadview, La Grange Park 31St St Barnsdale Bd Sp, Riverside, Barrington, Wilmette, Crestwood, Midlothian, Orland Park, Schaumburg, Elk Grove Village, Bartlett, Niles, Des Plaines, Forest Park, Lincolnwood, Oak Forest, Orland Hills, Worth, University Park, Calumet City Sibley/East End Avenue Bdd, Elmwood Park Harlem Ave North Ave Business District Sp, Morton Grove Dempster Waukegan Business District, Elmwood Park, Chicago Ridge, Bridgeview, Franklin Park, Evergreen Park Place Business District Sp, La Grange Park 31St Street Maple Avenue Bd Sp and Mount Prospect Bd S. 2023 SalesTaxHandbook. The second is a volume tax, called the spirits liter tax, which is equal to $3.7708 per liter (retail) or $2.4408 per liter (restaurants and bars). Fritz Kaegi, Cook County Assessor. 1.110% of Assessed Home Value. The Department of Finance is responsible for revenue collection, utility billing, tax and parking enforcement, administering employee payroll, benefits and safety; risk management and accounting and financial reporting. At the register, the consumer will pay $25.27 for that bottle of vodka. Revenue (In Millions) Fiscal Wine and Mixed Admin. b) Retail Sales of . However, when taken in context, a different story emerges. Beer is taxed as low as $0.02 per gallon in Wyoming and as high as $1.15 per gallon in Tennessee. The Cook County sales tax rate is 1.75%. Heres a breakdown of each portion of the tax. Administrative Hearing Fines; Business License Renewal; Business Taxes; Calculate the Cost of a Building Permit; If you have further questions, please contact us at ccliquorcommission@cookcountyil.gov or (312) 603-6961. In Illinois, beer vendors are responsible for paying a state excise tax of $0.23 per gallon, plus Federal excise taxes, for all beer sold. Print Exemption Certificates. For Special Event Permits or more information on the Cook County Liquor Control Act, please visit LIQUOR WEBPAGE. COUNTY EMPLOYEES' AND OFFICERS' ANNUITY AND BENEFIT FUND OF COOK COUNTY AND THE FOREST PRESERVE DISTRICT EMPLOYEES' ANNUITY AND BENEFIT FUND OF COOK COUNTY. Get a free download of average rates by ZIP code for each state you select. The cigarette tax rate paid by consumers are higher in some states when local taxes are included, though. avalara:content-tags/asset-type/blog-post,avalara:content-tags/tax-type/sales-and-use-tax,avalara:content-tags/location/world/north-america/united-states/illinois, Retail, ecommerce, manufacturing, software, Customs duties, import taxes, managed tariff code classification, Automation of time-consuming calculations and returns tasks, Tax automation software to help your business stay compliant while fueling growth, An omnichannel, international tax solution that works with existing business systems, Sales tax management for online and brick-and-mortar sales, Tax compliance for SaaS and software companies, Sales and use tax determination and exemption certificate management, Products to help marketplace platforms keep up with evolving tax laws, Partnerships, automated solutions, tax research, and education, Tariff code classification for cross-border shipments, Tax management for VoiP, IoT, telecom, cable, Tax management for hotels, online travel agencies, and other hospitality businesses, Tax management for vacation rental property owners and managers, Management of beverage alcohol regulations and tax rules, Tax compliance for energy producers, distributors, traders, and retailers, Tax compliance products for direct sales, relationship marketing, and MLM companies, Tax compliance for tobacco and vape manufacturers, distributors, and retailers, Prepare, file, and remit sales tax returns, Automate finance operations; comply with e-invoicing mandates abroad, Classify items; calculate duties and tariffs. A county-wide sales tax rate of 1.75% is applicable to localities in Cook County, in addition to the 6.25% Illinois sales tax. All state tax rates include $.02/gal OH Grape Fund fee. To use the calculator, just enter your property's current market value (such as a current appraisal, or a recent purchase price). 2.090% of Assessed Home Value. Look into taxes, whether property taxes, salestax, county tax, etc. Nearby grocery stores include Cermak Produce, Aldi, and Supermercado Torres. Tax-Rates.org provides sales tax data for "Cook County" on an AS-IS basis in the hope that it might be useful, and we can offer NO IMPLIED WARRANTY OF FITNESS. Timely Mailing of Returns, Documents, or Payments - August 24, 2018. Applies to the mooring or docking of any watercraft for a fee in or on a harbor, river or other body of water within the corporate limits or jurisdiction of the city. Cook County Government. We no longer accept paper returns for this tax. Additional Taxes: Under 20% $1.39/gallon Cuyahoga County imposes a $0.32/gal excise tax on wine. $0.36 per gallon of liquor containing 14% or less alcohol by volume. For comparison, the median home value in Cooke County is $111,400.00. , consisting of 6.25% Illinois state sales tax and 2.75% Cook County local sales taxes.The local sales tax consists of a 1.75% county sales tax and a 1.00% special district sales tax (used to fund transportation districts, local attractions, etc). Recommended Avalara implementation partners. Applies to businesses that supply network telephone numbers that are billed to a Chicago address. Spirits liter tax: $3.7708 per liter. Illinois (IL) Sales Tax Rates by City. (Rate per Barrel) $3.50. In addition, local government units may impose taxes or fees that the department does not collect. 10%. The most common is the Homeowner Exemption, which saves a Cook County property owner an average of $973 dollars each year. A proof gallon is a gallon of . In most states, essential purchases like medicine and groceries are exempted from the sales tax or eligible for a lower sales tax rate. To calculate sales tax and surtax due, multiply the total receipts from sales of alcoholic beverages by the effective tax rate (shown below) for the county where the business is located, and the type of alcoholic beverages sold. Applies to wholesale businesses that sell alcoholic beverages for sale in Chicago. In Illinois, wine vendors are responsible for paying a state excise tax of $1.39 per gallon, plus Federal excise taxes, for all wine sold. Each of these individual tax rates might seem innocuous on its own. Chicago and Cook County have followed the federal governments lead and have increased alcohol taxes several times, with the most recent increases occurring in 2007 for Chicago and 2011 for Cook County. Cook has more taxes than DuPage. Sales Tax in Cook County, Illinois is calculated using the following formula: You can calculate Sales Tax manually using the formula or use the Cook County Sales Tax Calculator or compare Sales Tax between different locations within Illinois using the Illinois State Sales Tax Comparison Calculator. 2.240% of Assessed Home Value. 23 The $5.00 911 surcharge is applied monthly per network connection or wireless number. story liquor and wine containing more than 24% alcohol by volume (ABV). Other, local-level tax rates in the state of Illinois include home rule, non-home rule, water commission, mass transit, park district, business district, county public safety, public facilities or transportation, and county school facility tax. The Illinois (IL) state sales tax rate is currently 6.25%. TEXAS: Beer over 4% abv is subject to an additional $0.198 per gallon tax, to a 14% on-premise tax . Certain purchases, including alcohol, cigarettes, and gasoline, may be subject to additional Illinois state excise taxes in addition to the sales tax. Applies to businesses who subscribe to paid programming in Chicago whose providers do not collect the 9% Amusement Tax. The Cook County Liquor Control Commission regulates licensing and sale of alcohol in unincorporated Cook County Illinois. Determine tax obligations across the U.S. Find out where you may have sales tax obligations, Understand how economic nexus laws are determined by state, See which nexus laws are in place for each state, Look up rates for short-term rental addresses, Find DTC wine shipping tax rates and rules by state, Learn about sales and use tax, nexus, Wayfair, Get answers to common questions about each step of the tax compliance process, Our latest update to your guide for nexus laws and industry compliance changes, U.S. transaction data insights for manufacturing, retail, and services sectors, Join us virtually or in person at Avalara events and conferences hosted by industry leaders, Watch live and on-demand sessions covering a broad range of tax compliance topics, Opportunity referrals and commission statements, Technology partners, accounting practices, and systems integrators, Become a Certified Implementation Partner, Support, online training, and continuing education. Illinois has relatively high taxes on alcohol compared to other states in the United States. the alcohol tax is different for wine ($1.07 per gallon), sparkling wine ($3.40 per gallon) and spirits ($13.50 per gallon). Home facts updated . 70 W. Madison St, Suite 1925, Chicago, IL 60602. Step 1: Select State, D.C., or U.S. from the drop down menu. Ordinance The Liquor Control Commission is presided over by the President of the Cook County Board of Commissioners who is the local Liquor Commissioner by virtue of State Statute 235ILCS 5/4-2. Read about each exemption below. SalesTaxHandbook is a free public resource site, and is not affiliated with the United States government or any Government agency, Sales Tax Handbooks By State | This site is protected by reCAPTCHA and the Google Privacy Policy Seventeen states are liquor monopoly states where alcohol is sold from state-run stores. In-state non-craft distillers can begin selling to the general public, subject to these taxes: Spirits sales tax (on selling price): 20.5%. Cook County. We read every comment! Check Eligibility & Find Out What You Qualify For In Minutes. Mission The Cook County Liquor Control Commission regulates licensing and sale of alcohol in unincorporated Cook County Illinois. There is an alcoholic beverage tax exemption on the sale of alcohol, distilled spirits, or wine by distilled spirits manufacturers, brandy manufacturers, rectifiers, industrial alcohol dealers, or winegrowers for industrial uses, but only when sold in packages with a capacity larger than one gallon (Revenue and Taxation Code sections 32052 and . Find easy and cost-effective sales tax filing for your business. When a North Carolina Tax Return or Other Document is Considered Timely Filed or a Tax is Considered Timely Paid if the Due Date Falls on a Saturday, Sunday, or Legal Holiday - April 12, 2016. Method 1 - No Public Notice to Customers that Tax is Included in Total Charge for Alcoholic Beverages Sales and Beginning January 1, 2021, such licensees must collect Illinois taxes as follows: When annual sales to Illinois customers are below $100,000 or 200 transactions, they must collect 6.25% state Use Tax. Do you have a comment or correction concerning this page? The federal government collects approximately $1 billion per month from excise alcohol taxes on spirits, beer, and wine. Illinois' general sales tax of 6.25% also applies to the purchase of wine. Of the $0.07 tax, the City collects $0.05 of the tax and the retailer keeps the remaining $0.02 of the tax. Hangi bankalar Apple Pay kullanyor diye merak ediyorsanz dnya genelinde destekleyen tm lke ve banka listesine uradan ulaabilirsiniz. For the most accurate sales tax rate, use an exact street address. $16.00. Our free, online guide covers multiple aspects of managing Illinois sales tax compliance, including business registration, collecting sales tax, filing sales tax returns and state nexus obligations. Illinois 33.41 cents per liter for beer made in Ontario and sold at an Ontario pub. Tax Jurisdiction. While we attempt to ensure that the data provided is accurate and up to date, we cannot be held liable for errors in data or calculations we provide or any consequence or loss resulting from the of use of the Data or tools provided by Tax-Rates.org. Vaccines protect you and the people around you, reducing the spread of COVID-19. While city, county and state taxing bodies all calculate these taxes based on alcohol by volume, with beer subject to a separate rate, the federal alcohol tax differentiates by type of alcohol. Illinois' general sales tax of 6.25% also applies to the purchase of beer. Wine. Other, local-level tax rates in the state of Illinois include home rule, non-home rule, water commission, mass transit, park district, business district, county public safety, public facilities or transportation, and county school facility tax. Applies to the retail sale of bottled water in the City at a rate of $0.05 per bottle of water. The automatic renewal of some exemptions due to COVID-19 has ended. I live in Cook for accessibility to Chicago- expressways and train stations. Federal excise tax rates on beer, wine, and liquor are as follows: A proof gallon is a gallon of liquid that is 100 proof, or 50% alcohol. National $2,775. Look up the current rate for a specific address using the same technology that powers the Avalara AvaTax rate calculation engine. Some tax discounts are available to small brewers. State/U.S. By itself, a single tax rate may not seem egregious. Applies to the privilege of using or consuming electricity acquired in a purchase at retail and used or consumed within the corporate limits of the city. Applies to businesses that operate parking lots or perform valet operations. Those taxes combined give Washington one of the highest liquor taxes in the country. Sales Tax Calculator | Sales Tax Table. Wholesaling Business and Occupation Tax (B&O). The Illinois (IL) state sales tax rate is currently 6.25%. Excise taxes are applied on a per-unit basis, generally per gallon for liquids, and unlike sales taxes are collected from the merchant who sells the alcohol rather than the end consumer. Groceries and prepared food are subject to special sales tax rates under Illinois law. The COVID-19 vaccines are safe and effective, and are an important tool for ending the global pandemic. Apply the sales tax rate shown above to your taxable product or services value. Illinois State Sales Tax Comparison Calculator, State Salary and Tax Comparison Calculator. Those granted reseller status by the Department should file form 7578A. Any taxpayers or tax collectors with questions should contact the City's Department of Finance or Department of Law for guidance. But taken together, the tax burden on alcohol is significant. Get an account or pay now. While most taxable products are subject to the combined sales tax rate, some items are taxed differently at state and local levels. This table shows the total sales tax rates for all cities and towns in Cook County, including all local taxes. . It costs a lot to make a cocktail in Chicago, even in your own home. accuracy of the data provided. Note: there can be variations within city and county lines. We read every comment! In any given year, the USPS makes numerous boundary changes to ZIP code areas. Illinois' excise tax on Spirits is ranked #14 out of the 50 states. Home facts updated by county records . See How Much You Can Afford With a VA Loan. For more information on the Cook County General Business License, please visit GBL WEBPAGE. An official website of the City of Chicago, Electricity Infrastructure Maintenance Fee - (7576), Emergency Telephone System Surcharge - Landline - (2908), Emergency Telephone System Surcharge - Wireless - (2906), Occupation Tax -Natural Gas Distributor and Reseller - (7571), Personal Property Lease Transaction Tax - (7550), Real Property Transfer Tax - (7551)(7553), Use Tax for Non-Titled Personal Property - (8402B, 8402CO, 8402IN, 8403), Use Tax for Titled Personal Property - (8400, 8400R), Permit for Business ID and Advertising Signs, Vital Records from the Cook County Clerk's Office, AIC (Annual Inspection Certification) Inspections, Economic Disclosure, Affidavit, Online EDS, City Council Office of Financial Analysis, Community Commission for Public Safety & Accountability. Office of the Independent Inspector General, CARES Act Information for Local Governments, Freedom of Information Act for Offices Under the President, Online Payment Cook County Taxpayer Portal, Cook County Alcoholic Beverage Ordinance (Chapter 74, Article IX). An official website of the City of Chicago, City Council Office of Financial Analysis, Community Commission for Public Safety & Accountability. Administrative Code. The alcohol tax is another example of governments constant reaching into the pockets of consumers. These taxes are included in the price of the bottle, and consumers are generally unaware they are paying them. 3.2% Malt liquor. Licensed brewers, farm wineries, manufacturers, microdistillers, wholesalers, importers, and common carriers pay the tax. The price of all alcohol sold in Illinois also includes Federal alcohol excise taxes, which are collected from the brewer / distiller by the Alcohol and Tobacco Tax and Trade Bureau and generally passed on to the consumer in the beverage's price. Use tax. Cook County collects a 2.75% local sales tax. Cook County Liquor Tax -2012 COOK COUNTY DEPARTMENT OF REVENUE-Case Bottle Case Bottle Case Bottle Case 6 Pack Container 5 Liters 4 5.283 $1.27 $0.32 18 Liters 1 4.755 $1.14 $1.14 4 Liters (Btl. Vital Records from the Cook County Clerk's Office; More services; Pay For/Buy. Illinois' general sales tax of 6.25% also applies to the purchase of liquor. For example, the alcohol tax is different for wine ($1.07 per gallon), sparkling wine ($3.40 per gallon) and spirits ($13.50 per gallon). wine. Chicago Metro Pier And Exposition Authority District, Glenview Chestnut-Waukegan Business District Sp, Elmwood Park Harlem Ave North Ave Business District Sp, Morton Grove Dempster Waukegan Business District, Evergreen Park Place Business District Sp, La Grange Park 31St Street Maple Avenue Bd Sp. Our team of 100+ researchers keeps our database up to date with the latest in rates and taxability rules for each jurisdiction. New York State imposes an excise tax on the sale or use of: beer, cider, liquor, and. If you purchase goods online or through the mail and do not pay any sales tax, you are expected to pay use tax to the Illinois Department of Revenue . The Cook County, Minnesota sales tax is 8.38% , consisting of 6.88% Minnesota state sales tax and 1.50% Cook County local sales taxes.The local sales tax consists of a 1.00% county sales tax and a 0.50% special district sales tax (used to fund transportation districts, local attractions, etc).