Sales tax in Shelby County, Illinois
There is no single sales tax rate in Shelby County. It runs from 7.25% to 8.25% 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 12 cities is in the table below.
What is the sales tax rate in Shelby County?
| Illinois state rate | 6.25% |
|---|---|
| Shelby County rate | 1% |
| Lowest combined rate in the county | 7.25% |
| Highest combined rate in the county | 8.25% |
The combined figures are the lowest and highest totals anywhere in Shelby County, so the rows above do not add up to them.
What is the sales tax rate in each city in Shelby 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 |
|---|---|
| Cowden | 7.25% |
| Findlay | 8.25% |
| Herrick | 7.25% |
| MoweaquaRates in Moweaqua run from 7.25% to 8.25%: 7.25% outside any business district; 8.25% inside the Moweaqua Business District. | 7.25% to 8.25% |
| Oconee | 7.25% |
| PanaRates in Pana run from 7.25% to 8.25%: 7.25% outside any business district; 8.25% inside the Pana Downtown Business District. | 7.25% to 8.25% |
| ShelbyvilleRates in Shelbyville run from 7.25% to 8.25%: 7.25% outside any business district; 8.25% inside the Shelbyville Business District; 8.25% inside the West Main Street Business District. | 7.25% to 8.25% |
| Sigel | 7.25% |
| Stewardson | 7.25% |
| Strasburg | 7.25% |
| Tower Hill | 7.25% |
| Windsor | 7.25% |
| Unincorporated Shelby County | 7.25% |
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 Shelby County?
At 7.25%, a $100 purchase carries $7.25 in sales tax and a $1,000 purchase $72.50, at the lowest rate in the county. At the highest, 8.25%, the same purchases carry $8.25 and $82.50. That is general merchandise; Illinois taxes some categories, often groceries, differently, as the note below explains.
Among Illinois's 102 counties, Shelby County's lowest rate ranks 35th highest, level with 37 other counties. See every Illinois county.
Sales tax in counties next to Shelby County
Shelby County borders 8 counties. The lowest rate next door is 6.5% in Effingham County, IL, which is $7.50 less on a $1,000 purchase than the lowest rate in Shelby County.
| County | Combined sales tax |
|---|---|
| Macon County, IL | 7.75% to 9.25% |
| Christian County, IL | 7.25% to 9% |
| Coles County, IL | 7.25% to 8.75% |
| Cumberland County, IL | 7.25% to 8.25% |
| Fayette County, IL | 7.25% to 8.75% |
| Montgomery County, IL | 7.25% to 9.25% |
| Shelby County, IL (this county) | 7.25% to 8.25% |
| Moultrie County, IL | 6.75% to 7% |
| 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 1 percent countywide. The floor of 7.25 percent is in unincorporated county. The ceiling of 8.25 percent is at Findlay. 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 Shelby County?
Use Illinois's own address lookup. In Shelby County the rate depends on the address, anywhere from 7.25% to 8.25%.
Who has to collect sales tax in Shelby 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
-
Sales tax calculator
Tax on a specific purchase at this county's rate, and the total you will actually pay.
-
Do you have to collect?
Whether your sales into Illinois cross its economic nexus threshold. A different question from the rate.
-
Property tax in Shelby County
The other local tax: effective rate and median bill for this county.
-
Sales tax by county
Every US county, and how Illinois compares with the rest of the country.
Sources
- Shelby 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).