The Illinois tax holiday eligible-items checklist explains what receives the reduced state tax rate from August 7-16, 2026. Clothing and footwear must cost under $125 per item, while qualifying student school supplies have no price cap. Computers and textbooks remain excluded.
Reduced rate applies only to listed products
Review the Complete Illinois Tax Holiday Guide
Product eligibility is only one part of Illinois’ 2026 back-to-school tax break. Review the complete Illinois tax holiday 2026 guide, including the dates, reduced state tax rate and important purchase rules .
Illinois’ back-to-school sales tax holiday runs from Friday, August 7, 2026, through Sunday, August 16, 2026. The state portion of tax on qualifying purchases falls from 6.25% to 1.25%, while local sales taxes remain. It is a reduction, not a complete exemption.
Clothing and footwear checklist
Clothing must cost less than $125 per item. Qualifying products include school uniforms, shirts, pants, shorts, skirts, dresses, coats, jackets, rainwear, underwear, hats, gloves, scarves, belts and aprons.
Footwear must also cost less than $125 per item. Shoes, sneakers, shoelaces, sandals, slippers, socks, boots, overshoes, insoles and steel-toed shoes are included.
School supplies have no price cap
Illinois is one of several states offering back-to-school tax savings. See the complete 2026 back-to-school tax holidays by state guide for dates, spending limits and eligible products nationwide.
Qualifying school supplies have no $125 limit, but students must use them in the course of study. Covered items include binders, bookbags, calculators, notebooks, paper, crayons, pencils, pens, markers, erasers, folders, glue, highlighters, index cards, lunch boxes, sharpeners, rulers, compasses and scissors.
Products that do not qualify
Clothing priced at $125 or more is excluded, along with briefcases, cosmetics, handbags, wallets, jewelry, watches, umbrellas and nonprescription sunglasses.
Sports and protective equipment generally remain taxable, including athletic gloves, goggles, guards, helmets, life vests, safety glasses and respirators. Cleated shoes, skates, ski boots, waders and fins are also excluded.
Computers, printers, storage devices, printer ink, cameras and cellphones do not qualify. Textbooks, workbooks, reference books, maps, globes and art supplies such as paints and drawing pads are excluded.
Discounts and purchase timing matter
After checking which products qualify, see how much families can save during the Illinois tax holiday 2026, with examples based on different eligible shopping totals.
A store markdown or unreimbursed coupon can bring an item below the $125 threshold. Retailers cannot split a product normally sold as one unit, such as a pair of shoes, to make it qualify. Eligible products paid for in full during the holiday receive the reduced rate even if delivered later.
Shoppers near state borders can also compare the Illinois tax holiday with Iowa, Missouri and neighboring states in 2026, including dates, price limits and local-tax rules.
Shoppers should separate eligible and excluded purchases and review receipts to confirm the correct rate. Unusual products should be checked against current Illinois Department of Revenue guidance.
