County School Facility Occupation Tax (CSFOT)

The corporate authorities of a county, except Cook County, may impose a tax upon all persons engaged in the business of selling tangible personal property at retail (retailers’ occupation tax) and upon all persons engaged in the business of making sales of service, who, as an incident to making those sales of service, transfer tangible personal property in that county (service occupation tax). This tax is referred to as the County School Facility Occupation Tax. The Illinois Department of Revenue retains 2% for administrative costs and is responsible for administering this tax to The Regional Office of Education who retains 1% for administrative costs per Public Act 102-1060 and is responsible for school district distribution.