Illinois Sales Tax on Services Illinois: Sales Tax Handbook

Illinois:

Are Services 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 services in Illinois, including janitorial services and transportation services. To learn more, see a full list of taxable and tax-exempt items in Illinois.


Janitorial Services
EXEMPT
Sales of janitorial services are exempt from the sales tax in Illinois.

Transportation Services
EXEMPT
Sales of transportation services are exempt from the sales tax in Illinois.



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Source: http://www.salestaxhandbook.com/illinois/sales-tax-taxability/services