Illinois charges a 6.25% sales tax for sales within the state. There are many exceptions to sales tax in Illinois, some of the most common exceptions are movie tickets, food purchased at grocery stores, food sold in a student cafeteria, newspapers, some Internet sales, and sales by nonprofit organizations.
The Ohio General Assembly established the CAT in 2005 as part of a series of tax reforms in the FY 06-07 budget (Am. Sub. HB 66). HB 66 phased-in the CAT and simultaneously phased-out the state corporate franchise tax and local tangible personal property tax for most businesses.
For the 2010 tax year, the CAT rate is 0.26 percent of all taxable gross receipts. If an Ohio LLC generates more than $1 million annually in taxable gross receipts, an LLC must pay the CAT on a quarterly basis. If an Ohio LLC generates less taxable gross receipts, the CAT must be paid on an annual basis.