Illinois Sales Tax on Occasional Sales Illinois: Sales Tax Handbook


Are Occasional Sales subject to sales tax?

While Illinois' sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of occasional sales in Illinois, including motor vehicles. To learn more, see a full list of taxable and tax-exempt items in Illinois.

General Occasional Sales
In the state of Illinois, the law includes exemption provisions for a retailer selling property, so long as the transaction is not in the regular course of business.

Motor Vehicles
In the state of Illinois, sales made by individuals and non-dealers are considered to be exempt from retailers' occupation tax and general use tax, but are considered to be subject to the vehicle use tax.

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