Understanding Taxes

Municipal Sales Tax / State Use Tax

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Non-Home Rule Sales Tax

The local non-home rule tax is a portion of the total sales tax you pay in Lincoln. The full combined rate for general merchandise in Lincoln for 2025 is 8.75%, which includes the following:


  • State of Illinois: 6.25%
  • Logan County: 2.0%
  • City of Lincoln (non-home rule): 0.5% 


You can verify the sales tax rate for any specific Illinois location using the MyTax Illinois Tax Rate Finder, an online tool from the IDOR. 


State Income Tax

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Replacement Tax

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Motor Fuel Tax

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Video Gaming Tax

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