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Instructions for Form ART-1 Automobile Renting Occupation and Use Tax Return - Illinois
This document contains official instructions for Form ART-1 , Automobile Renting Occupation and Use Tax Return - a form released and collected by the Illinois Department of Revenue.
FAQ
Q: What is Form ART-1?A: Form ART-1 is the Automobile Renting Occupation and Use Tax Return for Illinois.
Q: What is the purpose of Form ART-1?A: Form ART-1 is used to report and pay the Automobile Renting Occupation and Use Tax in Illinois.
Q: Who needs to file Form ART-1?A: Any person or company engaged in the business of renting or leasing vehicles in Illinois needs to file Form ART-1.
Q: When is Form ART-1 due?A: Form ART-1 is due on a monthly basis, with the return and payment due by the 20th day of the following month.
Q: What information do I need to complete Form ART-1?A: You will need information about your rental or leasing activities in Illinois, such as total gross receipts, tax collected, and any exemptions claimed.
Q: Are there any exemptions available for the Automobile Renting Occupation and Use Tax?A: Yes, there are certain exemptions available, such as rentals to governmental bodies, certain nonprofit organizations, and rentals to employees for business purposes.
Q: What happens if I fail to file or pay the Automobile Renting Occupation and Use Tax?A: Failure to file or pay the tax can result in penalties, interest, and potential legal consequences, including license suspension.
Instruction Details:
- This 1-page document is available for download in PDF;
- Actual and applicable for the current year;
- Complete, printable, and free.
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