Chicago Imposes New Tax on Checkout Bags

Beginning February 1, 2017, a Checkout Bag Tax (“Chicago Bag Tax”) is imposed on the retail sale or use of checkout bags in the City of Chicago. The tax is imposed at the rate of $0.07 per checkout bag sold or used in the City. Checkout bags subject to the tax include paper or plastic carryout bags that are provided by a store to a customer for the purpose of carrying goods out of the store.