Illinois Department of Revenue Registration (Sales Tax / Certificate of Registration): Chicago restaurant guide
Illinois Department of Revenue
What it is
Registers you to collect Illinois sales tax (Retailers' Occupation Tax) and withhold payroll tax, and gives you the Illinois Account ID that Chicago and the ILCC require.
When a restaurant needs it
Before your first sale, and before applying for a liquor license (the ILCC requires your sales tax account ID).
How to apply
On MyTax Illinois click 'Register a New Business (Form REG-1)'. You can also mail a paper REG-1 or go to an IDOR office.
Documents you’ll need
- EIN (or SSN for some sole proprietors)
- Secretary of State registration
- Owner/officer details
- Business location and start date
Good to know
You must display the Certificate of Registration where customers can see it. If you sell canned or bottled soft drinks, check the 'Chicago Soft Drink Tax' box (3%) on REG-1.
Official source
IDOR — business registration · IDOR PIO-117 — how to register
Answer a few questions about your space and get every permit in order, with a timeline, a cost range, walkthroughs, and every application filled in for you to sign with Open.
Last reviewed 2026-10-06. Guidance only, not legal advice.