County Facilities Sales Tax Info

On March 20, 2018, Woodford County voters approved the County School Facilities Sales Tax (CFST) for the county. This page provides some basic information regarding the CFST as described in state of Illinois statute.

-Sales tax base - Everything in the county and municipal sales tax base is included, except for: cars, trucks, and ATVs; boats & RVs; mobile homes; unprepared foods; drugs including over-the-counter and vitamins); farm equipment and parts; and farm inputs

-Services are not taxed

-If an item is not currently taxed, it will not be taxed under this ballot item

-Uses of revenue include: new facilities; additions & renovations; security, entrances, safety, disabled access; technology infrastructure; architectural planning; durable equipment (non-moveable items); fire prevention and life safety; land acquisition; energy efficiency; parking lots; demolition; roof repairs; refund bonds or abate property taxes levied to pay bonds issued for capital purposes

-Uses of revenue cannot include: direct instructional costs; text books; buses; detached furniture and fixtures; computers; moveable equipment; operating costs; salaries and overhead

-Can be done via: pay-as-you-go projects capital projects; issue new bonds for new capital needs; retire existing debt issued for capital purposes

-CFST revenues are outside calculations for General State Aid/EBM formula

-Revenue from the entire county would be distributed on a per-pupil basis for every student living in Woodford County - Fieldcrest CUSD 6 has approximately 7% of the students who live in Woodford County

-Paid through sales tax - IL Dept of Revenue withholds 2%, common to all sales taxes - money is sent to Regional Office of Education for distribution, which then sends the dollars appropriately to school districts