Instructions for Form St-8 - Tire User Fee

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Form ST-8 General Information
Must I file Form ST-8?
When is my return due?
You must file this return if you sell and deliver new or used tires in
You must file your return quarterly, on or before
Illinois at retail.
• April 20 for the first quarter (January-February-March),
• July 20 for the second quarter (April-May-June),
What tires are subject to the Tire User Fee?
• October 20 for the third quarter (July-August-September), and
The Tire User Fee is imposed on new and used tires for vehicles
• January 20 of the following year for the fourth quarter
in which persons or property may be transported or drawn upon
(October-November-December).
a highway, as defined in the Illinois Vehicle Code, Section 1-217.
If you discontinue your business, a final ST-8 return is due on or
The fee also applies to new and used tires for aircraft, special
before the last day of the month immediately following the month in
mobile equipment (such as street sweepers, road construction
which you discontinue your business.
and maintenance machinery), and implements of husbandry (farm
Note: If the due date falls on a weekend or holiday, your return and
wagons and combines).
payment are due the next business day.
What if I need help?
What tires are excluded from the Tire User Fee and
If you need help, call the Illinois Department of Revenue at
what retail sales are exempt?
1 800 732-8866 or 217 782-3336, call our TDD-telecommunications
Tires excluded from the fee are, generally, those tires that are placed
device for the deaf at 1 800 544-5304, or visit our website at
on a vehicle that is not transported or drawn upon a highway, i.e.,
tax.illinois.gov.
race cars, fork lifts, all-terrain vehicles, and lawn and garden tractors.
Also, reprocessed tires are not subject to the fee. A "reprocessed tire"
How can I file electronically?
is a used tire that has been recapped, retreaded, or regrooved and
We encourage all taxpayers to file returns electronically. You can
that has not been placed on a vehicle wheel rim. However, used
file your Form ST-8 and make your payment through MyTax Illinois
tires sold at retail that have not been "reprocessed" are not exempt.
at tax.illinois.gov. This is a free, online program designed to be
an easy, convenient, and fast way for you to electronically submit
Certain retail sales that are exempt from sales tax may be subject
your return and payment any time. No software is required, and it is
to the Tire User Fee. The following retail sales are exempt: tires sold
available 24 hours a day, 7 days a week.
as a part of a vehicle sale; tires sold through mail order; tires sold at
wholesale or for resale; and tires that are not delivered in Illinois.
Purchasers such as government agencies, schools, and charitable
organizations who are exempt from paying sales tax are not exempt
from the Tire User Fee.
Specific Instructions
Step 1: Figure your tires subject to tire fee
Step 4: Sign below
Line 2 Write the number of deductible tires you sold during the
An owner, officer, partner, or authorized agent of the business must
period for which you are filing. See the General Information section
sign the return.
above to determine which tire sales are not subject to the Tire User Fee.
Penalty and interest information
Step 2: Figure your collection allowance and
You owe a late filing penalty if you do not file a processable return
net amount due
by the due date, a late payment penalty if you do not pay the
Line 5 If this return is filed and paid by the due date, you are
amount you owe by the original due date of the return, a bad check
entitled to a collection allowance. Multiply Line 3 by 10 cents ($0.10).
penalty if your remittance is not honored by your financial institution,
and a cost of collection fee if you do not pay the amount you owe
Line 7 If you collected more fee than the amount due, write the
within 30 days after a bill has been issued. We will bill you for any
amounts owed. For more information, see Publication 103, Penalties
amount of the excess tire fee you collected on Line 7.
and Interest for Illinois Taxes. To receive a copy of this publication,
Step 3: Figure your payment due
visit our website at tax.illinois.gov.
Line 9
If we have notified you that you have credit and you wish
to use it toward what you owe, write the amount you are using
on Line 9.
Line 10 Subtract Line 9 from Line 8. Write the result on Line 10.
This is the amount due.
*ZZZZZZZZZ*
ST-8 back (R-07/13)
Form ST-8 General Information
Must I file Form ST-8?
When is my return due?
You must file this return if you sell and deliver new or used tires in
You must file your return quarterly, on or before
Illinois at retail.
• April 20 for the first quarter (January-February-March),
• July 20 for the second quarter (April-May-June),
What tires are subject to the Tire User Fee?
• October 20 for the third quarter (July-August-September), and
The Tire User Fee is imposed on new and used tires for vehicles
• January 20 of the following year for the fourth quarter
in which persons or property may be transported or drawn upon
(October-November-December).
a highway, as defined in the Illinois Vehicle Code, Section 1-217.
If you discontinue your business, a final ST-8 return is due on or
The fee also applies to new and used tires for aircraft, special
before the last day of the month immediately following the month in
mobile equipment (such as street sweepers, road construction
which you discontinue your business.
and maintenance machinery), and implements of husbandry (farm
Note: If the due date falls on a weekend or holiday, your return and
wagons and combines).
payment are due the next business day.
What if I need help?
What tires are excluded from the Tire User Fee and
If you need help, call the Illinois Department of Revenue at
what retail sales are exempt?
1 800 732-8866 or 217 782-3336, call our TDD-telecommunications
Tires excluded from the fee are, generally, those tires that are placed
device for the deaf at 1 800 544-5304, or visit our website at
on a vehicle that is not transported or drawn upon a highway, i.e.,
tax.illinois.gov.
race cars, fork lifts, all-terrain vehicles, and lawn and garden tractors.
Also, reprocessed tires are not subject to the fee. A "reprocessed tire"
How can I file electronically?
is a used tire that has been recapped, retreaded, or regrooved and
We encourage all taxpayers to file returns electronically. You can
that has not been placed on a vehicle wheel rim. However, used
file your Form ST-8 and make your payment through MyTax Illinois
tires sold at retail that have not been "reprocessed" are not exempt.
at tax.illinois.gov. This is a free, online program designed to be
an easy, convenient, and fast way for you to electronically submit
Certain retail sales that are exempt from sales tax may be subject
your return and payment any time. No software is required, and it is
to the Tire User Fee. The following retail sales are exempt: tires sold
available 24 hours a day, 7 days a week.
as a part of a vehicle sale; tires sold through mail order; tires sold at
wholesale or for resale; and tires that are not delivered in Illinois.
Purchasers such as government agencies, schools, and charitable
organizations who are exempt from paying sales tax are not exempt
from the Tire User Fee.
Specific Instructions
Step 1: Figure your tires subject to tire fee
Step 4: Sign below
Line 2 Write the number of deductible tires you sold during the
An owner, officer, partner, or authorized agent of the business must
period for which you are filing. See the General Information section
sign the return.
above to determine which tire sales are not subject to the Tire User Fee.
Penalty and interest information
Step 2: Figure your collection allowance and
You owe a late filing penalty if you do not file a processable return
net amount due
by the due date, a late payment penalty if you do not pay the
Line 5 If this return is filed and paid by the due date, you are
amount you owe by the original due date of the return, a bad check
entitled to a collection allowance. Multiply Line 3 by 10 cents ($0.10).
penalty if your remittance is not honored by your financial institution,
and a cost of collection fee if you do not pay the amount you owe
Line 7 If you collected more fee than the amount due, write the
within 30 days after a bill has been issued. We will bill you for any
amounts owed. For more information, see Publication 103, Penalties
amount of the excess tire fee you collected on Line 7.
and Interest for Illinois Taxes. To receive a copy of this publication,
Step 3: Figure your payment due
visit our website at tax.illinois.gov.
Line 9
If we have notified you that you have credit and you wish
to use it toward what you owe, write the amount you are using
on Line 9.
Line 10 Subtract Line 9 from Line 8. Write the result on Line 10.
This is the amount due.
*ZZZZZZZZZ*
ST-8 back (R-07/13)

Download Instructions for Form St-8 - Tire User Fee

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