Tax Period | Rate |
Until August 1, 1983 | 71/2¢ per gallon |
From August 1, 1983 through June 30, 1984 | 11¢ per gallon |
From July 1, 1984 through June 30, 1985 | 12¢ per gallon |
From July 1, 1985 through June 30, 1989 | 13¢ per gallon |
From August 1, 1989 through December 31, 1989 | 16¢ per gallon |
From January 1, 1990 through June 30, 2019 | 19¢ per gallon |
From July 1, 2019 through June 30, 2020 | 38¢ per gallon |
From July 1, 2020 through June 30, 2021 | 38.7¢ per gallon |
From July 1, 2021 through December 31, 2022 | 39.2¢ per gallon |
On January 1, 2023, the rate of tax imposed in this subsection (a)(1) shall be increased by an amount equal to the percentage increase, if any, in the Consumer Price Index for All Urban Consumers for all items published by the United States Department of Labor for the 12-month period ending on September 30, 2022. On July 1, 2023, and on July 1 of each subsequent year thereafter, the rate imposed under this subsection (a)(1) shall be increased by an amount equal to the percentage increase, if any, in the Consumer Price Index for All Urban Consumers, for all items, published by the United States Department of Labor for the 12 months ending in March of the year in which the increase takes place. The rate shall be rounded up to the nearest one-tenth of one cent. |
Tax Period | Rate | |
Until August 1, 1983 | 71/2¢ per gallon | |
From August 1, 1983 through June 30, 1984 | 131/2¢ per gallon | |
From July 1, 1984 through June 30, 1985 | 141/2¢ per gallon | |
From July 1, 1985 through July 31, 1989 | 151/2¢ per gallon | |
From August 1, 1989 through December 31,1989 | 181/2¢ per gallon | |
From January 1, 1990 through June 30, 2019 | 211/2¢ per gallon | |
From July 1, 2019 through June 30, 2020 | 451/2¢ per gallon | |
From July 1, 2020 through June 30, 2021 | 46.2¢ per gallon | |
From July 1, 2021 through December 31, 2022 | 46.7¢ per gallon | |
On January 1, 2023, July 1, 2023, and on July 1 of each subsequent year thereafter, the total rate imposed under this subsection (a)(2) will be adjusted to reflect any increase under subsection (a)(1). |
Ill. Admin. Code tit. 86, § 500.200
Amended at 36 Ill. Reg. 6677, effective April 12, 2012