Instructions for Form ST-70 "Aviation Fuel Sales and Use Tax Return" - Illinois

This document contains official instructions for Form ST-70, Aviation Fuel Sales and Use Tax Return - a form released and collected by the Illinois Department of Revenue.

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Illinois Department of Revenue
ST-70
Instructions
General Information
Who must file Form ST-70?
Can I file this return and pay the tax due
electronically?
For purposes of this form, “aviation fuel” means jet fuel and
aviation gasoline. If you sell aviation fuel at retail, you must
Yes, Illinois law requires that you file Form ST-70 and pay the
collect and pay Aviation Fuel Sales Tax. You report this tax by
tax electronically. You must use MyTax Illinois available at
filing Form ST-70, Aviation Fuel Sales and Use Tax Return.
mytax.illinois.gov
to file your Form ST-70 and pay the tax.
When must I file and pay this tax?
What if I need help?
Form ST-70 is due on or before the 20th day of the month
If you need help, call the Illinois Department of
following the end of the reporting period. If you do not file and
Revenue at 1 800 732-8866 or 217 782-3336, call
pay on time, we will bill you for any penalties and interest you
our TDD-telecommunications device for the deaf at
may owe.
1 800 544-5304, or visit our website at tax.illinois.gov.
Note: If the due date falls on a weekend or holiday, your
return and payment are due the next business day.
Specific Instructions
Note: When completing this form, round to the nearest whole
2e - Enter other deductions from your total receipts. This
number by dropping amounts less than .50 and increasing
amount can include:
amounts of .50 or more to the next higher whole number.
uncollectible debt - Enter receipts for the sale of aviation
fuel that have become worthless or uncollectible and
Step 1: Figure your taxable receipts
on which tax previously has been paid. You must have
Line 1 - Enter the amount you received from all sales
charged off the uncollectible amounts as bad debt in your
of aviation fuel including taxes collected. Do not include
records in accordance with generally accepted accounting
purchases of aviation fuel on which you are paying Use Tax in
principles and have claimed the uncollectible amounts
Step 4.
as a deduction pursuant to Section 166 of the Internal
Line 2 - Figure your deductions. Total deductions claimed
Revenue Code on your federal income tax return. Enter
cannot be more than total receipts on Line 1. If so, you must
only the amount of uncollectible debt. Do not include the
file a claim for credit on Form ST-70-X, Amended Aviation
tax paid in this amount.
Fuel Sales and Use Tax Return, for the month you originally
cash refunds - Enter the amount unconditionally
reported the sale.
refunded to your customers for aviation fuel they
2a - Enter the amount of tax you collected on your retail sales
returned and on which you have paid tax to us during the
of aviation fuel.
preceding return period or have now included on Step 1,
2b - Enter the amount you collected from the aviation fuel you
Line 1 of your Form ST-70.
sold to someone who will resell it. For each sale for resale you
other deductions allowed by law.
make, the buyer must give you an Illinois certificate of resale
Step 2: Figure your tax on receipts
or have a blanket certificate of resale on file with you.
Line 4 - Enter the portion of taxable receipts from Line 3 you
2c - Enter the amount you collected from aviation fuel you
received from sales of aviation fuel from locations within
sold to organizations that are exempt from paying sales tax.
Illinois, plus the amount you received from aviation fuel you
For each tax-exempt sale you make, you must obtain a copy
sold in performing a service. If you report for multiple sites,
of the organization’s Illinois Sales Tax exemption identification
you must use Form ST-71, Multiple Site Form. The amounts
number. The organization’s Illinois Tax Exemption number
listed on Form ST-71 Lines 4, 4a, 4b, and 4c should match the
must have been in effect on the day you made the sale.
amounts reported on Form ST-70 Lines 4, 4a, 4b, and 4c.
2d - Enter the amount you collected from aviation fuel you
Line 4a - Multiply the taxable receipts from locations within
sold that was shipped or delivered by you outside Illinois.
Illinois from Line 4 by 5 percent (0.05), the state portion of
the state tax.
Line 4b - Multiply the taxable receipts from locations within
Illinois from Line 4 by 1.25 percent (0.0125), the local portion
of the state tax.
ST-70-X Instructions (R-06/20)
Page 1 of 2
Illinois Department of Revenue
ST-70
Instructions
General Information
Who must file Form ST-70?
Can I file this return and pay the tax due
electronically?
For purposes of this form, “aviation fuel” means jet fuel and
aviation gasoline. If you sell aviation fuel at retail, you must
Yes, Illinois law requires that you file Form ST-70 and pay the
collect and pay Aviation Fuel Sales Tax. You report this tax by
tax electronically. You must use MyTax Illinois available at
filing Form ST-70, Aviation Fuel Sales and Use Tax Return.
mytax.illinois.gov
to file your Form ST-70 and pay the tax.
When must I file and pay this tax?
What if I need help?
Form ST-70 is due on or before the 20th day of the month
If you need help, call the Illinois Department of
following the end of the reporting period. If you do not file and
Revenue at 1 800 732-8866 or 217 782-3336, call
pay on time, we will bill you for any penalties and interest you
our TDD-telecommunications device for the deaf at
may owe.
1 800 544-5304, or visit our website at tax.illinois.gov.
Note: If the due date falls on a weekend or holiday, your
return and payment are due the next business day.
Specific Instructions
Note: When completing this form, round to the nearest whole
2e - Enter other deductions from your total receipts. This
number by dropping amounts less than .50 and increasing
amount can include:
amounts of .50 or more to the next higher whole number.
uncollectible debt - Enter receipts for the sale of aviation
fuel that have become worthless or uncollectible and
Step 1: Figure your taxable receipts
on which tax previously has been paid. You must have
Line 1 - Enter the amount you received from all sales
charged off the uncollectible amounts as bad debt in your
of aviation fuel including taxes collected. Do not include
records in accordance with generally accepted accounting
purchases of aviation fuel on which you are paying Use Tax in
principles and have claimed the uncollectible amounts
Step 4.
as a deduction pursuant to Section 166 of the Internal
Line 2 - Figure your deductions. Total deductions claimed
Revenue Code on your federal income tax return. Enter
cannot be more than total receipts on Line 1. If so, you must
only the amount of uncollectible debt. Do not include the
file a claim for credit on Form ST-70-X, Amended Aviation
tax paid in this amount.
Fuel Sales and Use Tax Return, for the month you originally
cash refunds - Enter the amount unconditionally
reported the sale.
refunded to your customers for aviation fuel they
2a - Enter the amount of tax you collected on your retail sales
returned and on which you have paid tax to us during the
of aviation fuel.
preceding return period or have now included on Step 1,
2b - Enter the amount you collected from the aviation fuel you
Line 1 of your Form ST-70.
sold to someone who will resell it. For each sale for resale you
other deductions allowed by law.
make, the buyer must give you an Illinois certificate of resale
Step 2: Figure your tax on receipts
or have a blanket certificate of resale on file with you.
Line 4 - Enter the portion of taxable receipts from Line 3 you
2c - Enter the amount you collected from aviation fuel you
received from sales of aviation fuel from locations within
sold to organizations that are exempt from paying sales tax.
Illinois, plus the amount you received from aviation fuel you
For each tax-exempt sale you make, you must obtain a copy
sold in performing a service. If you report for multiple sites,
of the organization’s Illinois Sales Tax exemption identification
you must use Form ST-71, Multiple Site Form. The amounts
number. The organization’s Illinois Tax Exemption number
listed on Form ST-71 Lines 4, 4a, 4b, and 4c should match the
must have been in effect on the day you made the sale.
amounts reported on Form ST-70 Lines 4, 4a, 4b, and 4c.
2d - Enter the amount you collected from aviation fuel you
Line 4a - Multiply the taxable receipts from locations within
sold that was shipped or delivered by you outside Illinois.
Illinois from Line 4 by 5 percent (0.05), the state portion of
the state tax.
Line 4b - Multiply the taxable receipts from locations within
Illinois from Line 4 by 1.25 percent (0.0125), the local portion
of the state tax.
ST-70-X Instructions (R-06/20)
Page 1 of 2
Step 4: Figure your Use Tax due on purchases
Line 4c - Multiply the taxable receipts from locations within
Illinois from Line 4 by the locally imposed tax rate, if any.
of aviation fuel
This rate is the aggregate of any Department-administered
Line 10 - Enter the sum of
locally imposed tax on aviation fuel at the retailer’s location.
• your cost of the aviation fuel you purchased to use from
For example, if aviation fuel is sold in a location where a
an out-of-state retailer who did not collect Illinois tax from
1.25% Home Rule Municipal sales tax and a 1% Regional
you, and
Transportation Authority sales tax is imposed on aviation fuel,
• your cost of aviation fuel you purchased tax free to sell at
then the locally imposed tax rate would be 2.25%.
retail, but instead used or consumed yourself.
Note: Use the
Tax Rate Database
to determine the locally
Line 11 - Multiply Line 10 by 6.25 percent.
imposed tax rate on aviation fuel.
Step 5: Figure your payment due
Line 5 - Enter the portion of taxable receipts from Line 3 you
received from locations outside Illinois.
Line 12 - Add Lines 9 and 11.
Line 5a - Multiply the taxable receipts from locations outside
Line 13 - If you collected more tax than the amount due, enter
Illinois from Line 5 by 5 percent (0.05), the state portion of
your excess tax collected on Line 13.
the state tax.
Line 14 - Add Lines 12 and 13.
Line 5b - Multiply the taxable receipts from locations outside
Line 15 - Complete Line 15 only if you made quarter-monthly
Illinois from Line 5 by 1.25 percent (0.0125), the local portion
(accelerated) payments. Include on this line any prior
of the state tax.
overpayment credit you used to make these payments.
Line 6 - Enter the portion of taxable receipts from Line 3 you
Line 16 - If we have notified you that you have credit and you
received from locations within Illinois for sales made at a
wish to use it towards what you owe, enter the amount you
prior rate, plus the amount you received from aviation fuel you
are using on Line 16.
sold at a prior rate in performing a service. If you report for
Line 17 - Add Lines 15 and 16.
multiple sites, you must use Form ST-71, Multiple Site Form.
Line 18 - Subtract Line 17 from Line 14. This is the amount
The amounts listed on Form ST-71 Lines 6, 6a, 6b, and 6c
due.
should match the amounts reported on Form ST-70 Lines 6,
6a, 6b, and 6c.
Penalty and interest information
Line 6a - Multiply the taxable receipts from locations within
You owe a late-filing penalty if you do not file a processable
Illinois from Line 6 by 5%, which is the state portion of the
return by the due date, a late-payment penalty if you do not
state tax.
pay the amount you owe by the original due date of the return,
Line 6b - Multiply the taxable receipts from locations within
a bad check penalty if your remittance is not honored by
Illinois from Line 6 by 1.25%, which is the local portion of the
your financial institution, and a cost of collection fee if you
state tax.
do not pay the amount you owe within 30 days after a bill has
been issued. We will bill you for any amounts owed. For more
Line 6c - Multiply the taxable receipts from locations within
Illinois from Line 6 by the prior locally imposed tax rate, if any.
information, see Publication 103, Penalties and Interest for
Illinois Taxes, available on our website at tax.illinois.gov.
This rate is the aggregate of any Department-administered
locally imposed tax on aviation fuel at the retailer’s location.
Use this Line if you need to report tax on aviation fuel sold in
a prior period when the locally imposed tax rate at the time of
the sale was different than the locally imposed tax rate for the
current reporting period.
Note: Use the
Tax Rate Database
to determine prior locally
imposed tax rates on aviation fuel.
Step 3: Figure your retailer’s discount and net
tax on receipts
Line 8 - You qualify for a discount if you file and pay your
return electronically on or before the due date. Illinois law
allows the discount on the 5 percent state portion of the tax
for timely filing and paying sales and use tax on aviation
fuel. If you qualify for the discount, multiply the sum of
Lines 4a, 5a, and 6a by 1.75 percent (0.0175). If you do not
qualify, enter 0.
ST-70-X Instructions (R-06/20)
Printed by authority of the state of Illinois Web only - One copy
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