Understanding the County School Facility Sales Tax
By Kyle Harding
Partner
Chapman and Cutler LLP
Elizabeth Hennessy
Managing Partner
Raymond James & Associates, Inc.
Anjali Vij
Partner
Chapman and Cutler LLP
The school facility and resources occupation tax (often referred to as the County School Facility Sales Tax or CSFST) is a local option sales tax and funding source for school district facility needs. Based on a similar sales tax in Iowa, the CSFST was enacted into law in 2007 as part of a broader effort to support education infrastructure given the increasing costs of modernization and maintenance of aging school buildings. Since 2007, 82 of the 102 counties in Illinois have voted on the CSFST and 57 have implemented it. This article provides an overview of the CSFST, how it works and its potential impacts on both schools and communities.