Sales tax in Clay County, Illinois
There is no single sales tax rate in Clay County. It runs from 6.75% to 7.75% depending on the exact address, because cities and special districts inside the county levy their own on top of the 6.25% state rate. The 6.25% state rate applies everywhere in the county; everything above that depends on where you are standing. These rates were read from Illinois's own published schedule and checked on September 9, 2026. The rate in each of the 6 cities is in the table below.
What is the sales tax rate in Clay County?
| Illinois state rate | 6.25% |
|---|---|
| Clay County rate | 0.5% |
| Lowest combined rate in the county | 6.75% |
| Highest combined rate in the county | 7.75% |
The combined figures are the lowest and highest totals anywhere in Clay County, so the rows above do not add up to them.
What is the sales tax rate in each city in Clay County?
Illinois publishes the rate for every city it taxes. These are the combined rates, state and local together, as listed in Illinois's own rate file. Where a city shows a range, a special district covers only part of it, so the rate depends on the exact address.
| City | August 1, 2026 to present |
|---|---|
| Clay City | 7.75% |
| Flora | 7.75% |
| Iola | 6.75% |
| LouisvilleRates in Louisville run from 6.75% to 7.75%: 6.75% outside any business district; 7.75% inside a business district. The Department lists business district addresses such as 630 McElyea St or 531 Erwin St. | 6.75% to 7.75% |
| Sailor Springs | 6.75% |
| Xenia | 6.75% |
| Unincorporated Clay County | 6.75% |
Source: Illinois rate file for August 1, 2026 to present, from Illinois's official rate page.
How much sales tax is that on a purchase in Clay County?
At 6.75%, a $100 purchase carries $6.75 in sales tax and a $1,000 purchase $67.50, at the lowest rate in the county. At the highest, 7.75%, the same purchases carry $7.75 and $77.50. That is general merchandise; Illinois taxes some categories, often groceries, differently, as the note below explains.
Among Illinois's 102 counties, Clay County's lowest rate ranks 74th highest, level with 4 other counties. See every Illinois county.
Sales tax in counties next to Clay County
Clay County borders 6 counties. The lowest rate next door is 6.5% in Effingham County, IL, which is $2.50 less on a $1,000 purchase than the lowest rate in Clay County.
| County | Combined sales tax |
|---|---|
| Richland County, IL | 7.75% to 8.75% |
| Marion County, IL | 7.5% to 9.5% |
| Fayette County, IL | 7.25% to 8.75% |
| Jasper County, IL | 7.25% |
| Wayne County, IL | 7% to 8% |
| Clay County, IL (this county) | 6.75% to 7.75% |
| Effingham County, IL | 6.5% to 8.5% |
Why the rate here is not the whole story
Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 0.5 percent countywide. The floor of 6.75 percent is in unincorporated county. The ceiling of 7.75 percent is at Clay City. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.
How do I find the exact rate for an address in Clay County?
Use Illinois's own address lookup. In Clay County the rate depends on the address, anywhere from 6.75% to 7.75%.
Who has to collect sales tax in Clay County?
Any seller with a physical presence in Illinois collects at the rate for the address of the sale; a remote seller does once it passes Illinois's economic nexus threshold. Illinois sales tax covers the statewide rules and what is exempt.
Work out your own numbers
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Sales tax calculator
Tax on a specific purchase at this county's rate, and the total you will actually pay.
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Do you have to collect?
Whether your sales into Illinois cross its economic nexus threshold. A different question from the rate.
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Property tax in Clay County
The other local tax: effective rate and median bill for this county.
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Sales tax by county
Every US county, and how Illinois compares with the rest of the country.
Sources
- Clay County rates: Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html
- Collected and verified September 9, 2026. Confidence: P on the rate components, P on the range (P read on a primary agency page, S strong but indirect, U unverified).