What to buy in Chicago
The shelf price is never the price you pay, and there is no visitor refund scheme to claim the tax back.
Sales tax is added at the till rather than shown in the displayed price. The Illinois Department of Revenue states that depending on the location of the sale the actual rate may be higher than the fundamental rate because of home rule, non-home rule, mass transit, park district, county public safety, public facilities or transportation, and county school facility taxes, and that units of local government may impose taxes or fees the department does not collect.
Local tax rates are generally subject to change twice a year, on 1 January and 1 July, so a figure quoted to you from a previous trip may no longer hold.
CBP publishes one American litre, 33.8 fluid ounces, of alcoholic beverages that may be included in a returning resident's personal exemption if the traveller is 21 or over and it is for personal use and not for sale.
The tobacco allowance in the same returning-resident exemption is not more than 200 cigarettes and 100 cigars when arriving from other than a beneficiary country, and is available to each adult of 21 or over. CBP's 800 dollar personal exemption is likewise framed for a returning resident, available every 31 days after no less than 48 hours beyond the territorial limits of the United States.
- Illinois Department of Revenue: Sales and Use Tax Rates · checked 2026-09-03
- US Customs and Border Protection: Customs Duty Information · checked 2026-09-03
