For taxable purchases made on or after January 1, 2025, the consumer use tax is a combined state and local rate of 9.45 percent. Consumer use tax is calculated at this rate regardless of whether the actual combined state and local rate in your area is equal to, higher than, or lower than 9.45 percent. The 9.45 percent is allocated at 5% percent to the state and 4 percent to local jurisdictions. The Department distributes the 4 percent portion to local governments throughout the state.