How the tax works
Illinois charges adult-use purchaser excise of 10% for non-infused cannabis at or below 35% adjusted THC, 25% above 35%, or 20% for infused products. Adult-use sales tax starts with the 6.25% state general-merchandise rate, with location-specific taxes possible. Eligible medical purchases have no purchaser excise and generally start with a 1% qualifying-drug sales rate; local exceptions can apply.
On a $100 pretax adult-use purchase, the state-only totals are $116.25, $131.25 or $126.25 for those three categories. A $100 eligible medical purchase is $101.00 at the state-only 1% rate. A verified combined location rate replaces the state sales rate in the estimate. Excise and sales tax each use the pretax retail price, rather than compounding as in Michigan.
Use a pretax retail price after discounts, excluding separately stated taxes. Tax-inclusive advertised prices must be converted to a pretax price first. Store fees, delivery charges and receipt rounding can change the amount owed; this estimate does not resolve their tax treatment.
Sources and limits
- Illinois Department of Revenue: Cannabis Taxes
- Illinois Department of Revenue: current cannabis location rates
- Illinois Department of Revenue: Tax Rate Finder
- Illinois Department of Revenue: Cannabis Tax FAQ
- Illinois Department of Revenue: CD-1 instructions
Rates and eligibility can change. Check the official sources, your transaction type and location before relying on a checkout estimate. This is general information, not tax or legal advice.