Who needs an Illinois business registration (Form REG-1) for sales tax in Illinois?

Issued by Illinois Department of Revenue, through MyTax Illinois, at step 2 of 6 in the opening sequence: register for tax.

Every kind of business in Illinois

The Illinois table lists this for every kind of business.

Register before the first sale or the first hire. The state Retailers’ Occupation Tax is 6.25% on general merchandise and on food prepared for immediate consumption; cities and counties add their own, so check the combined rate for the address in the MyTax Illinois rate finder. Online registration takes one to two business days.

Checked Oct 17, 2026 against the agency’s page.

Step 2 of 6: Register for tax

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by Illinois Department of Revenue, through MyTax Illinois.

Sources and dates

Illinois Department of Revenue business registration page. Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.