Illinois Administrative Code
Title 86 - REVENUE
Part 150 - USE TAX
Subpart D - COLLECTION OF THE USE TAX FROM USERS BY RETAILERS
Section 150.405 - Tax Collection Brackets

Retailers subject to any of the local taxes administered by the Department (e.g., Home Rule Municipal Retailers' Occupation Tax, Special County Retailers' Occupation Tax for Public Safety, Non-Home Rule Municipal Retailers' Occupation Tax, Home Rule County Retailers' Occupation Tax, Metro East Mass Transit District Retailers' Occupation Tax, County Water Commission Retailers' Occupation Tax, or Regional Transportation Authority Retailers' Occupation Tax or a combination thereof) may use the charts in Table A to determine tax for the appropriate combined rate of tax, or multiply the transaction amount by the appropriate combined rate of tax, rounding up to the nearest unit.