Sales Tax — Certificate of Registration — Illinois (IDOR)
Illinois restaurants must register with the Department of Revenue and hold a Certificate of Registration before selling taxable meals.
What it is. Registration for the Retailers' Occupation Tax ("sales tax") and Use Tax; the state issues a Certificate of Registration with your Sales & Use Tax Account ID.
Who issues it. Illinois Department of Revenue (IDOR) (State layer).
When you need it. Before selling tangible personal property (taxable meals).
How to apply. Register electronically via MyTax Illinois (Form REG-1); processed in ~1–2 business days. Retrieve/print the Certificate from MyTax.
Fees. Per IDOR — see source (⟢ VERIFY).
What SpoonSeal tracks. The document(s) you upload for this requirement, with automatic renewal/expiration tracking (Current, Due Soon, Expired). Where the city publishes health-inspection results (e.g., NYC and Chicago), SpoonSeal syncs them automatically; elsewhere they can be added manually.
References
- Illinois Department of Revenue, Business Registration — https://tax.illinois.gov/businesses/registration.html — Official source last checked: 2026-07-02
Stay ahead of this requirement
SpoonSeal stores your documents, tracks expirations, and reminds you before anything lapses — so you are always inspection-ready.
Get started free →This guide is informational and not legal advice. Always confirm current requirements with the official agency linked above.