Bottled Water Tax (1904, 1904IN)

Bottled Water Tax


Municipal Code Reference: 3-43
CAPS Code Reference: 1002920051904
Tax Return Form Code: Form 1904
Form 1904IN (for individuals)
Procedure: The Bottled Water Tax applies to the retail sale of bottled water in the City at a rate of $0.05 per bottle of water.  Wholesalers are required to collect the tax.  Retailers are required to collect if wholesaler does not.
Tax Base: $0.05 for each bottle of water sold at retail
Exemptions, Deductions and Credits: The Bottled Water Tax does not apply to sales of bottled water to passengers on an interstate carrier.
Please see the Bottled Water Food Stamp Purchase Guide below for food stamp and link card sales.

Guide for Bottled Water Purchases Made with SNAP or LINK

Revised Chicago Bottled Water Tax Guide

Bottled Water Tax Amendment effective 7-1-2020


Businesses registered for Bottled Water Tax with the Chicago Department of Finance.