IL · 2026 rates · statute-cited
Illinois RV rental
sales tax, every line.
Marketplace facilitator law collects state + local sales tax automatically. Effective combined rate: 7%. Marketplace facilitator law: PickRV collects + remits, you don't file separately.
The rate stack
WORKED EXAMPLE — 5 NIGHTS @ $108/NT
Optional coverage (carrier-quoted at checkout) + cleaning fee + service charge calculated separately. See full trip-cost calculator.
Host side · Illinois
Hosting in Illinois — the legal floor and the practical ceiling
Every PickRV host listing in Illinois signs into these statutory minimums. Numbers below are primary-sourced; statute citations are linked at the bottom of the section.
Income tax on net
4.95% flat
Applied to Schedule E net after maintenance + depreciation + insurance deductions.
Liability insurance floor
$25K / $50K / $20K
Commercial-rental status also requires full collision + comprehensive coverage.
Deposit hold
Up to 30 days after return
765 ILCS 710/1 (security deposit return analog)
Sales-tax permit
Required from day one
Illinois requires a Certificate of Registration from the Department of Revenue (Form REG-1) before collecting rental tax. Chicago adds substantial home-rule sales tax (combined 10.25%) plus a 9% personal-property lease transaction tax on vehicle rentals.
Worked example · Illinois host at $48,000 net
Net rental income
$48,000
State income tax
$2,376
After-state
$45,624
Band: Flat 4.95% state income tax. Effective rate 4.95% on Schedule E net (after maintenance, insurance, depreciation, and commission paid to PickRV). Federal tax + self-employment tax apply separately and are not modeled here.
Interactive · Illinois host projection
What your monthly net could look like
Move the sliders to your nightly rate and projected booked nights. The math chain uses real PickRV fees and Illinois's actual income tax band. All numbers are projections, not guarantees.
$60 - $450 range
1 - 28 (default 10 — 60% occupancy on 200 listed days)
Commission
+15% markup
PickRV adds a 15% commission ON TOP of your base, baked into the price renters see — nothing is deducted from your base. Renters also pay a transparent 10% service fee shown before checkout (never a deduction from your payout).
Your gross (base take-home)
$175/night base × 10 nights
$1,750
PickRV commission (added on top — $0 from you)
$0 — the 15% commission is added ON TOP of your base for the renter, never withheld from you
$0
Insurance + maintenance reserve (10%)
Conservative reserve; actual varies by rig age + miles
−$175
Net before state tax
$1,575
Illinois income tax (4.95%)
Flat 4.95% state income tax
−$78
Take-home (after Illinois tax)
≈ $17,964/year before federal + self-employment tax
$1,497
Numbers are projections based on the values you set + the published PickRV fee schedule (PickRV adds a 15% commission on top of your base, baked into the price renters see; renters pay a transparent 10% service fee shown before checkout) + Illinois's 2026 income tax brackets cited above. Federal income tax + self-employment tax (15.3% Social Security + Medicare on Schedule SE) apply on top and are not modeled here. Pre-LLC: zero verified bookings; this is a planning tool, not a revenue commitment. Projections are illustrative, not guarantees — the full set of assumptions is listed above.
What hosts get caught by
Chicago's 9% Personal Property Lease Transaction Tax stacks on top of state + city sales tax — total can reach ~19% on a Chicago RV rental
Chicago Municipal Code §3-32 imposes a 9% lease transaction tax on personal property rented within city limits, in addition to the 10.25% combined state + city + county + Cook County sales tax. Total tax on a Chicago RV rental approaches 19%. Hosts marketing Chicago rentals must collect both — the LTT is filed separately from the sales tax return via the City of Chicago Business Affairs portal.
Primary source ↗(opens in new tab)Illinois enforces dust suppressant / weight restrictions seasonally on county roads in the southern third of the state
From March 1 through May 15 most southern Illinois counties (Hardin, Pope, Massac, Alexander) enforce a frost-law axle-weight cap of 7 tons per axle on county roads. A Class A motorhome at 24,000 lbs GVWR with the rear tag axle deflated trips the limit. Hosts marketing Shawnee National Forest trips in spring need to specify approach via state highways only.
Primary source ↗(opens in new tab)Primary sources · 3 citationsShow
- Illinois Dept of Revenue — Individual Income Tax ↗
Flat 4.95% state income tax (constitutional Pritzker graduated-tax amendment failed 2020). Applied to Schedule E net rental income.
- Illinois — Local Sales Tax Rates ↗
State sales tax 6.25%; home-rule cities + counties + special districts push the combined rate to 11.5% (Cicero, Harvey). Chicago combined 10.25% + 9% lease transaction tax = ~19% on vehicle rentals.
- Illinois Secretary of State — Vehicle Registration ↗
Recreational RV registration $78-$250/yr by weight; commercial scale $200-$1,700/yr.
Last verified: 2026-06-04. State law changes at budget cycle (typically Jan 1 / Jul 1). PickRV refreshes this dataset annually. Not legal or tax advice — consult a state-licensed CPA before high-volume operation.
Frequently asked
Do I owe Illinois sales tax on an RV rental?+
Yes. Illinois taxes RV rentals as either tangible-property sales (most states) or accommodation services. The combined effective rate is ~7%. PickRV collects and remits via the marketplace facilitator law, so you don't file separately.
What's the marketplace facilitator law in Illinois?+
Illinois's marketplace facilitator law (effective post-Wayfair) requires platforms like PickRV to collect and remit sales tax on behalf of owners and renters. State Department of Revenue, Marketplace Facilitator Act.
Are there any per-day surcharges on Illinois RV rentals?+
No per-day flat surcharge. Standard sales tax + local option only.
Can I get the tax refunded if I cancel?+
Yes. Per PickRV's cancellation policy (default flexible: full refund up to 48 hours before pickup), the entire tax-inclusive total auto-refunds. Owner-set strict cancellation may retain a portion of subtotal but state-collected tax is generally refunded per each state's rules if booking is voided.
Illinois rules · last verified 2026-05-10
- · Tax: 8.50%
- · Min driver age: 21+ standard, 25+ Class A
- · Gravel roads: Allowed — disclosure required
- · Generator quiet: 22:00-07:00
Ready to roll?
Illinois is waiting.
Flat 15% commission · 48h free cancel. Owners + companies + tour operators all welcome.