Form ST-1 "Sales and Use Tax and E911 Surcharge Return" - Illinois

What Is Form ST-1?

This is a legal form that was released by the Illinois Department of Revenue - a government authority operating within Illinois. Check the official instructions before completing and submitting the form.

Form Details:

  • Released on July 1, 2019;
  • The latest edition provided by the Illinois Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form ST-1 by clicking the link below or browse more documents and templates provided by the Illinois Department of Revenue.

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Download Form ST-1 "Sales and Use Tax and E911 Surcharge Return" - Illinois

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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
REV 08
FORM 002
E S
___
/
___
/
___
ST-1
Sales and Use Tax and E911 Surcharge Return
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
Step 5: Tax on Purchases
(See instructions.)
If you are not required to report your purchases, go to Step 2.
General merchandise
12a
12b
______________
|_____
x .0625 =
______________ _____
|
Note: Distributors will also report your total purchases to us.
A
Total dollar amount of alcoholic liquor purchased
Food, drugs, and medical appliances
____________ ____
|
13a
______________
|_____
x .01
=
13b
______________ _____
|
(invoiced and delivered)
Purchases at other rates
Step 2: Taxable Receipts
14a
______________ _____
|
14b
______________ _____
|
1
1
______________ _____
|
Total receipts (Include tax.)
15
Tax due on purchases
2
Deductions - include tax collected
15
______________ _____
|
(Add Lines 12b, 13b, and 14b.)
2
______________ _____
|
(From Schedule A, Line 30.)
Step 6: Net Tax Due
3
Taxable receipts
3
______________ _____
|
16
(Subtract Line 2 from Line 1.)
Tax due from receipts and purchases
16
______________ _____
|
(Add Lines 11 and 15.)
Step 3: Tax on Receipts
16a
Manufacturer’s Purchase Credit
Sales from locations within Illinois
16a
______________ _____
|
(See instructions.)
General merchandise
17
Prepaid sales tax
4a
______________
|
_____
x
_____
=
4b
______________ _____
|
17
______________ _____
|
(Attach PST-2 copy A.)
(rate)
Food, drugs, and medical appliances
18
Quarter-monthly (accelerated)
5a
5b
______________
|
_____
x
_____
=
______________ _____
|
18
______________ _____
|
payments
(rate)
19
Total prepayments
Sales from locations outside Illinois
19
______________ _____
|
(Add Lines 16a, 17, and 18.)
General merchandise
20
Net tax due
6a
______________
|_____
x .0625 =
6b
______________ _____
|
20
______________ _____
|
(Subtract Line 19 from Line 16.)
Food, drugs, and medical appliances
Step 7: Payment Due
7a
______________
|_____
x .01
=
7b
______________ _____
|
21
E911 Surcharge and ITAC Assessment
Sales at prior rates
21
______________ _____
|
(From Schedule B, Line 10.)
22
Receipts taxed at other rates
Excess tax, surcharge, and
8a
8b
______________
|
_____
x
_____
=
______________ _____
|
22
______________ _____
|
assessment collected (See instructions.)
(rate)
9
23
Tax due on receipts
Total tax, surcharge, and assessment
9
______________ _____
|
23
______________ _____
|
(Add Lines 4b, 5b, 6b, 7b, and 8b.)
due (Add Lines 20, 21, and 22.)
24
Credit amount
Step 4: Retailer’s Discount and Net Tax on Receipts
24
______________ _____
|
(See instructions.)
10
Retailer’s discount - If qualified,
25
Payment due
multiply Line 9 by the applicable rate.
25
______________ _____
|
(Subtract Line 24 from Line 23.)
10
______________ _____
|
(See instructions.)
Step 8: Sign Below
11
Net tax due on receipts
Under penalties of perjury, I state that I have examined this return, and to the
11
______________ _____
|
(Subtract Line 10 from Line 9.)
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
Date
_______________________________________
____ ____ ____
/
/
Preparer
Phone
Date
ST-1
(R-07/19)
Use this form only if a preprinted form is not available.
Mailing address _________________________________________
Owner’s name __________________________________________
_______________________________________________________
Business name __________________________________________
_______________________________________________________
Make your payment to
Business address ________________________________________
ILLINOIS DEPARTMENT OF REVENUE
_______________________________________________________
RETAILERS’ OCCUPATION TAX
SPRINGFIELD IL 62796-0001
IDOR ST-1
Printed by the authority of the state of Illinois - Web only, One copy
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
REV 08
FORM 002
E S
___
/
___
/
___
ST-1
Sales and Use Tax and E911 Surcharge Return
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
Step 5: Tax on Purchases
(See instructions.)
If you are not required to report your purchases, go to Step 2.
General merchandise
12a
12b
______________
|_____
x .0625 =
______________ _____
|
Note: Distributors will also report your total purchases to us.
A
Total dollar amount of alcoholic liquor purchased
Food, drugs, and medical appliances
____________ ____
|
13a
______________
|_____
x .01
=
13b
______________ _____
|
(invoiced and delivered)
Purchases at other rates
Step 2: Taxable Receipts
14a
______________ _____
|
14b
______________ _____
|
1
1
______________ _____
|
Total receipts (Include tax.)
15
Tax due on purchases
2
Deductions - include tax collected
15
______________ _____
|
(Add Lines 12b, 13b, and 14b.)
2
______________ _____
|
(From Schedule A, Line 30.)
Step 6: Net Tax Due
3
Taxable receipts
3
______________ _____
|
16
(Subtract Line 2 from Line 1.)
Tax due from receipts and purchases
16
______________ _____
|
(Add Lines 11 and 15.)
Step 3: Tax on Receipts
16a
Manufacturer’s Purchase Credit
Sales from locations within Illinois
16a
______________ _____
|
(See instructions.)
General merchandise
17
Prepaid sales tax
4a
______________
|
_____
x
_____
=
4b
______________ _____
|
17
______________ _____
|
(Attach PST-2 copy A.)
(rate)
Food, drugs, and medical appliances
18
Quarter-monthly (accelerated)
5a
5b
______________
|
_____
x
_____
=
______________ _____
|
18
______________ _____
|
payments
(rate)
19
Total prepayments
Sales from locations outside Illinois
19
______________ _____
|
(Add Lines 16a, 17, and 18.)
General merchandise
20
Net tax due
6a
______________
|_____
x .0625 =
6b
______________ _____
|
20
______________ _____
|
(Subtract Line 19 from Line 16.)
Food, drugs, and medical appliances
Step 7: Payment Due
7a
______________
|_____
x .01
=
7b
______________ _____
|
21
E911 Surcharge and ITAC Assessment
Sales at prior rates
21
______________ _____
|
(From Schedule B, Line 10.)
22
Receipts taxed at other rates
Excess tax, surcharge, and
8a
8b
______________
|
_____
x
_____
=
______________ _____
|
22
______________ _____
|
assessment collected (See instructions.)
(rate)
9
23
Tax due on receipts
Total tax, surcharge, and assessment
9
______________ _____
|
23
______________ _____
|
(Add Lines 4b, 5b, 6b, 7b, and 8b.)
due (Add Lines 20, 21, and 22.)
24
Credit amount
Step 4: Retailer’s Discount and Net Tax on Receipts
24
______________ _____
|
(See instructions.)
10
Retailer’s discount - If qualified,
25
Payment due
multiply Line 9 by the applicable rate.
25
______________ _____
|
(Subtract Line 24 from Line 23.)
10
______________ _____
|
(See instructions.)
Step 8: Sign Below
11
Net tax due on receipts
Under penalties of perjury, I state that I have examined this return, and to the
11
______________ _____
|
(Subtract Line 10 from Line 9.)
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
Date
_______________________________________
____ ____ ____
/
/
Preparer
Phone
Date
ST-1
(R-07/19)
Use this form only if a preprinted form is not available.
Mailing address _________________________________________
Owner’s name __________________________________________
_______________________________________________________
Business name __________________________________________
_______________________________________________________
Make your payment to
Business address ________________________________________
ILLINOIS DEPARTMENT OF REVENUE
_______________________________________________________
RETAILERS’ OCCUPATION TAX
SPRINGFIELD IL 62796-0001
IDOR ST-1
Printed by the authority of the state of Illinois - Web only, One copy
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
1
Taxes collected on general merchandise sales and service
______________|_____
2
2
f
Taxes collected on
ood, drugs, and medical appliances sales and service
______________|_____
3
3
E911 Surcharge and ITAC Assessment collected
______________|_____
4
4
Resale
______________|_____
5
5
Interstate commerce
______________|_____
6
6
Manufacturing machinery and equipment (MM&E) - Do not include deduction for graphic arts.
______________|_____
7
7
Farm machinery and equipment
______________|_____
8
8
Graphic arts machinery and equipment - Do not combine with deduction for MM&E on Line 6.
______________|_____
9
9
Supplemental Nutrition Assistance Program (SNAP - formerly called food stamps)
______________|_____
10
Enterprise zone
a
10a
Sales of building materials
______________|_____
b
10b
Sales of items other than building materials
______________|_____
11
High impact business
a
11a
Sales of building materials
______________|_____
b
11b
Sales of items other than building materials
______________|_____
12
12
River edge redevelopment zone building materials
______________|_____
13
13
Exempt organizations
______________|_____
14
14
Uncollectible debt on which tax was previously paid
______________|_____
15
15
Sales of service - Identify here: ____________________
______________|_____
16
Other (including cash refunds, newspapers and magazines, etc.) - Identify below.
16
_________________________________________________
______________|_____
17
17
Total Section 1 deductions. Add Lines 1 through 16.
______________|_____
Section 2: Motor fuel deductions - If no Section 2 deductions, go to Section 3.
State motor fuel tax
Number of gallons/DGEs/GGEs Rate
(See instructions.)
18
18a
18b
Gasoline
____________________ x ________ =
______________|_____
19
19a
19b
Gasohol and majority blended ethanol
____________________ x ________ =
______________|_____
20
20a
20b
Diesel (including biodiesel and biodiesel blends)
____________________ x ________ =
______________|_____
21
21a
21b
Dieselhol and other fuels at diesel rate
____________________ x ________ =
______________|_____
22
22a
22b
Liquefied natural gas and liquefied petroleum gas
____________________ x ________ =
______________|_____
23
23a
23b
Compressed natural gas and other fuels at gasoline rate
____________________ x ________ =
______________|_____
Specific fuels sales tax exemption
Receipts
Percentage
24
24a
24b
Biodiesel blend
______________|_____ x 20% (.20) =
______________|_____
(no less than 1% but no more than 10% biodiesel)
25
25a
25b
Biodiesel blend
______________|_____ x 100% (1.00) =
______________|_____
(more than 10% but no more than 99% biodiesel)
26
26a
26b
100 percent biodiesel
______________|_____ x 100% (1.00) =
______________|_____
27
27a
27b
Majority blended ethanol fuel
______________|_____ x 100% (1.00) =
______________|_____
28
28
Other motor fuel deductions ________________________________
______________|_____
29
29
Total Section 2 deductions. Add Lines 18b through 28.
______________|_____
Section 3: Total deductions
30
30
Add Lines 17 and 29. Enter this amount on Step 2, Line 2 on the front page of this return.
______________|_____
Schedule B — E911 Surcharge and ITAC Assessment
Receipts from retail transactions of prepaid wireless telecommunications service
1
1
Enter receipts subject to E911 Surcharge and ITAC Assessment.
______________|_____
Figure your breakdown of retail transactions for Chicago locations
2
2a
2b
For Chicago locations
______________|_____ x
______
=
______________|_____
3
3a
3b
For Chicago locations at prior rates
______________|_____ x
______
=
______________|_____
4
4
Total for Chicago locations. Add Lines 2b and 3b.
______________|_____
Figure your breakdown of retail transactions for non-Chicago locations
5
5a
5b
For non-Chicago locations
______________|_____ x
______
=
______________|_____
6
6a
6b
For non-Chicago locations at prior rates
______________|_____ x
______
=
______________|_____
7
7
Total for non-Chicago locations. Add Lines 5b and 6b.
______________|_____
Figure your net E911 Surcharge and ITAC Assessment
8
8
Total E911 Surcharge and ITAC Assessment. Add Lines 4 and 7.
______________|_____
9
9
Discount - If you qualify, multiply Line 8 by the applicable rate. See instructions.
______________|_____
10
10
Subtract Line 9 from Line 8. Enter this amount on Step 7, Line 21.
______________|_____
IDOR ST-1
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.
ST-1 (R-07/19)
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