Illinois Sales and Use Tax and E911 Surcharge Return

Sales and Use Tax and E911 Surcharge Return
ST-1, Sales and Use Tax and E911 Surcharge Return
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Illinois Department of Revenue

REV 10

FORM 002

E S

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ST-1 	Sales and Use Tax and E911 Surcharge Return

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CA

RC

Account ID _________________________ This form is for: ____________________________________
(Reporting period)

You must round your figures to whole dollars. (See instructions.)

Step 1:	Alcoholic Liquor Purchases and Taxable Step 5:	Tax on Purchases (See instructions.)
Motor Fuel Receipts (See instructions.)
General merchandise

Report alcoholic liquor purchases (Line A) and taxable motor fuel receipts
(Line B), if applicable. For motor fuel, include the total taxable motor fuel
receipts reported on Lines 4a, 6a, 8a, 12a, and 14a. If you do not have
alcoholic liquor purchases or taxable motor fuel receipts to report, go to Step 2.
Note: For alcoholic liquor purchases, distributors will also report your total
purchases to us.
A	 Total dollar amount of alcoholic liquor
	 purchased (invoiced and delivered)	 	
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B	 Total taxable motor fuel receipts from
sales of motor fuel	
	
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Step 2:	Figure Your Taxable Receipts	
1	 Total (gross) receipts (Include tax.)		
2	 Deductions - include tax collected
		
(From Schedule A, Line 32.)
3	 Taxable (net) receipts
		(Subtract Line 2 from Line 1.)

1

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2

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3	

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Step 3:	Tax on Receipts
4a

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Drugs and medical appliances

5a

x

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x

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x

(rate)

(rate)

= 4b

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(rate)

6a

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8a
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9 Tax due on receipts

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15

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16

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16a

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17

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18

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19

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20

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21

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(Add Lines 11 and 15.)	

16a	 Credit for tax paid prior to

January 1, 2025, on items sold at
retail at the end of a lease.
(See instructions.)

17	 Prepaid sales tax

	payments		

19	 Total prepayments

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(Add Lines 4b, 5b, 5d, 6b, 7b, and 8b.)	9

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Step 4:	 Retailers’ Discount and Net Tax on Receipts
	10	 Retailers’ discount - If qualified,

10

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11

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ST-1 (R-01/26)

(Subtract Line 19 from Line 16.)	

21	 E911 Surcharge and ITAC Assessment
	

(From Schedule B, Line 10.)	

	

assessment collected (See instructions.)	22	

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due (Add Lines 20, 21, and 22.)	

23	

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(See instructions.)			 24	

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(Subtract Line 24 from Line 23.)		

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22	 Excess tax, surcharge, and

x .01 = 7b

(Subtract Line 10 from Line 9.)	

14b

16	 Tax due from receipts and purchases

Step 7:	Payment Due

= 8b

	11	 Net tax due on receipts

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Step 6:	Net Tax Due

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multiply Line 9 by the applicable rate.
(See instructions.)	

= 13b

(Add Lines 12b, 13b, and 14b.)	

= 5d

x .0625 = 6b

x

x .01

14a
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15 Tax due on purchases

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Sales at prior rates

Receipts taxed at other rates	

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Purchases at other rates

= 5b

Drugs and medical appliances

7a

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(Add Lines 16a, 17, and 18.)	

Sales subject to Illinois Use Tax collection
General merchandise

x .0625 = 12b

Drugs and medical appliances

13a

20	 Net tax due

Grocery

5c

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(Attach PST-2 copy A.)	
18	 Quarter-monthly (accelerated)

Sales subject to Illinois sales tax
General merchandise	

12a

23	 Total tax, surcharge, and assessment
24	 Credit amount
25	 Payment due

25	

Step 8:	Sign Below
Under penalties of perjury, I state that I have examined this return, and to the
best of my knowledge, it is true, correct, and complete. The information in this
return is taken from the records of the business for which it is filed.

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Taxpayer		

Phone			

Date	

Preparer		

Phone	

Date

Mailing address

Owner’s name
Business name
Make your payment to
ILLINOIS DEPARTMENT OF REVENUE
RETAILERS’ OCCUPATION TAX
SPRINGFIELD IL 62736-0001

Business address

Printed by the authority of the State of Illinois —
Electronic only, One copy

*00201261G*

Account ID:

Schedule A — Deductions

This form is for:

Section 1: Taxes and miscellaneous deductions - If no Section 1 deductions, go to Section 2.
1 	 Taxes collected on general merchandise sales and service	
1	
	2a 	 Taxes collected on drugs and medical appliances sales and service	
2a	
2b	 Taxes collected on groceries	
2b	
3 	 E911 Surcharge and ITAC Assessment collected	
3	
	4	 Resale	
	4	
	5	 Interstate commerce	
	5	
	6 	 Manufacturing machinery and equipment (MM&E) - Do not include deduction for graphic arts.	
	6	
	7 	 Farm machinery and equipment	
	7	
	8	 Graphic arts machinery and equipment - Do not combine with deduction for MM&E on Line 6.	
	8	
9	 Supplemental Nutrition Assistance Program (SNAP - formerly called food stamps)	
	9	
	10	 Enterprise zone or Data Center	
		a Sales of building materials	
10a	
		b Sales of items other than building materials	
10b	
	11	 High impact business
		a Sales of building materials	
11a	
		b Sales of items other than building materials	
11b	
	12	 River Edge Redevelopment zone, REV Illinois, MICRO, Quantum Computing Campus sales of building materials	 	 12	
	13	 Exempt organizations	
	13	
	14	 Uncollectible debt on which tax was previously paid	
	14	
15	 Sales of service - Identify here:
15	
	16 	 Other - Identify. (See instructions.)
16	
17	 Total Section 1 deductions. Add Lines 1 through 16.	
17	
Section 2: Motor fuel deductions - If no Section 2 deductions, go to Section 3.
State motor fuel tax (See instructions.)	
Number of gallons/DGEs/GGEs	 Rate
	18	 Gasoline	
18a	
	x	
	=	 18b	
	19	 Gasohol, mid-range ethanol blends, and majority
		 blended ethanol 	
19a	
	x	
	=	 19b	
	20	 Diesel (including biodiesel and biodiesel blends) 	
20a	
	x	
	=	 20b	
	21	 Dieselhol and other fuels at diesel rate	
21a	
	x	
	=	 21b	
	22	 Liquefied natural gas and liquefied petroleum gas	
22a	
	x	
	=	 22b	
23	 Compressed natural gas and other fuels at gasoline rate	 23a	
	x	
	=	 23b	
	
Specific fuels sales tax exemption	
Receipts	
Percentage
24	 Biodiesel blend (no less than 1% but no more than 10% biodiesel) 	24a	
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x	 --%	 (.--)	 =	 24b	
	25	 Diesel fuel >10% bio/renewable diesel (see ST-1 instructions)	 25a	
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x	100% (1.00)	=	 25b	
	26	 100 percent biodiesel or renewable diesel	26a	 |
x	100% (1.00)	=	 26b	
	27	 Gasohol (E15, not E10)	27a	
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x	 10%	 (.10)	=	 27b	
	28	 Mid-range ethanol blends	28a	
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x	 20%	 (.20)	=	 28b	
	29	 Majority blended ethanol fuel	
29a	
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x	100% (1.00)	=	 29b	
30 	 Other motor fuel deductions
30	
31	 Total Section 2 deductions. Add Lines 18b through 30.	
31	
Section 3: Total deductions
32	 Add Lines 17 and 31. Enter this amount on Step 2, Line 2 on the front page of this return.
32

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Schedule B — E911 Surcharge and ITAC Assessment

Receipts from retail transactions of prepaid wireless telecommunications service
1		
Enter receipts subject to E911 Surcharge and ITAC Assessment.	
Figure your breakdown of retail transactions for Chicago locations
2	 For Chicago locations	
2a		
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x		
3 For Chicago locations at prior rates	
3a		
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x		
4	 Total for Chicago locations. Add Lines 2b and 3b.	
Figure your breakdown of retail transactions for non-Chicago locations
5	 For non-Chicago locations	
5a	
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	x	
6	 For non-Chicago locations at prior rates	
6a	
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	x	
7	 Total for non-Chicago locations. Add Lines 5b and 6b.	
Figure your net E911 Surcharge and ITAC Assessment
8	 Total E911 Surcharge and ITAC Assessment. Add Lines 4 and 7.	
9		
Discount - If you qualify, see instructions.	
10	 Subtract Line 9 from Line 8. Enter this amount on Step 7, Line 21.	
This form is authorized as outlined under the tax or fee Act imposing the tax or fee for which this form is filed. Disclosure of this

ST-1 (R-01/26) information is required. Failure to provide information may result in this form not being processed and may result in a penalty.

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1	

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		 = 2b
=
		 3b

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	=	 5b	
	=	 6b	
7	

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4

8	
9	
10	

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*00201262G*