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Illinois Sales and Use Tax and E911 Surcharge Return
Extracted from PDF file 2023-illinois-form-st-1.pdf, last modified October 2023Sales and Use Tax and E911 Surcharge Return
Use your 'Mouse' or the 'Tab key' to move through the fields and 'Mouse' or 'Space bar' to enable the checkboxes. Illinois Department of Revenue ST-1 Sales and Use Tax and E911 Surcharge Return REV 09 FORM 002 E S ___/___/___ NS 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 (See instructions.) If you are not required to report your purchases, go to Step 2. Note: Distributors will also report your total purchases to us. A Total dollar amount of alcoholic liquor purchased (invoiced and delivered) ____________|____ 1 Total receipts (Include tax.) 2 Deductions - include tax collected 1 ______________|_____ 2 ______________|_____ (From Schedule A, Line 32.) 3 Taxable receipts (Subtract Line 2 from Line 1.) 3 ______________|_____ Step 3: Tax on Receipts General merchandise 4a ______________|_____ x _____ = 4b ______________|_____ (rate) Food, drugs, and medical appliances 5a ______________|_____ x _____ = 5b ______________|_____ (rate) Food, drugs, and medical appliances 13a ______________|_____ x .01 = 13b______________|_____ 14a ______________|_____ 15 Tax due on purchases 14b______________|_____ 15 ______________|_____ (Add Lines 12b, 13b, and 14b.) Step 6: Net Tax Due 16 Tax due from receipts and purchases (Add Lines 11 and 15.) 16 ______________|_____ (See instructions.) 16a______________|_____ (Attach PST-2 copy A.) 17 ______________|_____ payments 18 ______________|_____ (Add Lines 16a, 17, and 18.) 19 ______________|_____ (Subtract Line 19 from Line 16.) 20 ______________|_____ 17 Prepaid sales tax 18 Quarter-monthly (accelerated) 19 Total prepayments Sales from locations outside Illinois General merchandise 6a ______________|_____ x .0625 = 6b ______________|_____ = 7b ______________|_____ Sales at prior rates 20 Net tax due Step 7: Payment Due 21 E911 Surcharge and ITAC Assessment (From Schedule B, Line 10.) Receipts taxed at other rates 8a ______________|_____ x _____ = 8b ______________|_____ (rate) 9 Tax due on receipts (Add Lines 4b, 5b, 6b, 7b, and 8b.) 9 ______________|_____ Step 4: Retailer’s Discount and Net Tax on Receipts 10 Retailer’s discount - If qualified, multiply Line 9 by the applicable rate. (See instructions.) 11 Net tax due on receipts (Subtract Line 10 from Line 9.) 12a ______________|_____ x .0625 = 12b______________|_____ 16a Manufacturer’s Purchase Credit Sales from locations within Illinois 7a ______________|_____ x .01 General merchandise Purchases at other rates Step 2: Taxable Receipts Food, drugs, and medical appliances Step 5: Tax on Purchases 22 Excess tax, surcharge, and assessment collected (See instructions.) 22 ______________|_____ 23 Total tax, surcharge, and assessment due (Add Lines 20, 21, and 22.) 23 ______________|_____ (See instructions.) 24 ______________|_____ (Subtract Line 24 from Line 23.) 25 ______________|_____ 24 Credit amount 25 Payment due 10 ______________|_____ 11 ______________|_____ 21 ______________|_____ 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. _______________________________________ Taxpayer Phone _______________________________________ Preparer ST-1 (R-01/24) Phone ____/____/____ Date ____/____/____ Date Mailing address _________________________________________ Owner’s name __________________________________________ _______________________________________________________ Business name __________________________________________ _______________________________________________________ Business address ________________________________________ _______________________________________________________ Printed by the authority of the state of Illinois — Web only, One copy Make your payment to ILLINOIS DEPARTMENT OF REVENUE RETAILERS’ OCCUPATION TAX SPRINGFIELD IL 62736-0001 IDOR ST-1 Account ID: _________________________ This form is for: ____________________________________ Schedule A — Deductions 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 ______________|_____ 2 Taxes collected on food, drugs, and medical appliances sales and service 2 ______________|_____ 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 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 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 ______________|_____ x --% (.--) = 24b ______________|_____ 25 Diesel fuel >10% bio/renewable diesel (see ST-1 instructions) 25a ______________|_____ x 100% (1.00) = 25b ______________|_____ 26 100 percent biodiesel or renewable diesel 26a ______________|_____ x 100% (1.00) = 26b ______________|_____ 27 Gasohol (E15, not E10) 27a ______________|_____ x 10% (.10) = 27b ______________|_____ 28 Mid-range ethanol blends 28a ______________|_____ x 20% (.20) = 28b ______________|_____ 29 Majority blended ethanol fuel 29a ______________|_____ 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 ______________|_____ 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. 1 ______________|_____ Figure your breakdown of retail transactions for Chicago locations 2 For Chicago locations 2a ______________|_____ x ______ = 2b ______________|_____ 3 For Chicago locations at prior rates 3a ______________|_____ x ______ = 3b ______________|_____ 4 Total for Chicago locations. Add Lines 2b and 3b. 4 ______________|_____ Figure your breakdown of retail transactions for non-Chicago locations 5 For non-Chicago locations 5a ______________|_____ x ______ = 5b ______________|_____ 6 For non-Chicago locations at prior rates 6a ______________|_____ x ______ = 6b ______________|_____ 7 Total for non-Chicago locations. Add Lines 5b and 6b. 7 ______________|_____ Figure your net E911 Surcharge and ITAC Assessment 8 Total E911 Surcharge and ITAC Assessment. Add Lines 4 and 7. 8 ______________|_____ 9 Discount - If you qualify, multiply Line 8 by the applicable rate. See instructions. 9 ______________|_____ 10 Subtract Line 9 from Line 8. Enter this amount on Step 7, Line 21. 10 ______________|_____ ST-1 (R-01/24) 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 information is required. Failure to provide information may result in this form not being processed and may result in a penalty. Reset Print IDOR ST-1
ST-1, Sales and Use Tax and E911 Surcharge Return
More about the Illinois Form ST-1 Sales Tax Tax Return TY 2023
We last updated the Sales and Use Tax and E911 Surcharge Return in February 2024, so this is the latest version of Form ST-1, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form ST-1 directly from TaxFormFinder. You can print other Illinois tax forms here.
Related Illinois Sales Tax Forms:
TaxFormFinder has an additional 75 Illinois income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Illinois Form ST-1.
| Form Code | Form Name |
|---|---|
| Form ST-1-X | Amended Sales and Use Tax and E911 Surcharge Return |
| Form PST-1 | Prepaid Sales Tax Return |
| Form PST-1-X | Amended Prepaid Sales Tax Return |
| Form ST-1 Instructions | Sales and Use Tax Return Instructions |
View all 76 Illinois Income Tax Forms
Form Sources:
Illinois usually releases forms for the current tax year between January and April. We last updated Illinois Form ST-1 from the Department of Revenue in February 2024.
Form ST-1 is an Illinois Sales Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.
About the Sales Tax
Sales taxes are applied to the transfer of goods (and sometimes services) to the end consumer in most of the fifty states, and are collected by the vendor from their customers and remitted to the state taxation department on a regular basis. Therefore, most sales tax related tax forms are applicable to businesses, and not private individuals.
Historical Past-Year Versions of Illinois Form ST-1
We have a total of three past-year versions of Form ST-1 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form ST-1
ST-1, Sales and Use Tax and E911 Surcharge Return
2022 Form ST-1
2019 ST-1 Sales and Use Tax and E911 Surcharge Return
2021 Form ST-1
2019 ST-1 Sales and Use Tax and E911 Surcharge Return
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