Illinois – Cook County amends use tax on non-titled tangible personal property

June 2013

Overview

On June 19, 2013, the Cook County use tax on non-titled tangible personal property was amended to: (1) reduce the tax rate from 1.25% to 0.75%, matching the county’s sales tax rate; and (2) provide a credit for taxes paid in another county. The amendments are effective June 19, 2013. Lawsuits challenging the use tax on other grounds remain pending. [Cook County Ordinance 12-O-63, enacted 11/9/12, as amended 6/19/13)]

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