Illinois ​Amended Sales and Use Tax and E911 Surcharge Return

​Amended Sales and Use Tax and E911 Surcharge Return
Amended Sales and Use Tax and E911 Surcharge Return
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Illinois Department of Revenue

ST-1-X

Amended Sales and Use Tax and E911 Surcharge Return
REV 09 FORM 003 Station 820, 833
E S ____/___/____
NS DP CA RC

General Information

Do not write above this line.

Everyone must complete Steps 1, 2, 4, and 5.
You must also complete Step 3 if you believe that you have overpaid.

Amount you are paying: $
Make your check payable to "Illinois Department of Revenue."

Step 1: Identify your business.
1 Account ID: ____ ____ ____ ____ - ____ ____ ____ ____

3 Business name: _________________________________

2 Reporting period you are amending: __ __/__ __/__ __ __ __ through __ __/__ __/__ __ __ __
Month Day

Year

Month Day

Year

Step 2: Mark the reason why you are filing an amended return.
1____ Overpaid (Complete Step 3)

3____ Response to notice or bill

2____ Underpaid

4____ Corrections to line items but no additional tax due

Step 3: Mark the reason(s) why you have overpaid your return.
If you collected the overpaid Sales Tax, E911 Surcharge, or ITAC Assessment from your
customer(s), you must have unconditionally refunded the overpaid amount to your customer(s)
before you file a claim for credit.
1 ___I am decreasing Line 1 or I am increasing Line 2 because

4 ___I used the wrong tax rate.

I sold merchandise

5 ___The tax base is correct but I put it on the wrong tax line.

a ___to another Illinois business for resale. List the account

6 ___I made a math error calculating Lines 9,11,15, 20, 23, or 25.

ID(s) on Schedule RE and attach to Form ST-1-X.
b ___to an out-of-state customer and it was delivered to a
location outside Illinois.
c ___to an exempt organization. List the tax exempt (E)
number(s) on Schedule RE and attach to Form ST-1-X.
d ___that qualifies for a tax exemption for machinery or
equipment used in manufacturing, farming, or graphic
arts.
e ___that qualifies for an enterprise zone exemption.
f ___that was returned by my customer.
g ___and paid tax that is represented by amounts that have
become worthless as uncollectible debt.
2 ___I included receipts from prior month(s) or used the wrong
month's receipts.

7 ___I failed to take the discount or made a math error calculating
the discount.
8 ___I made errors completing Form ST-2, Multiple Site Form.
9 ___I am a retailer who is exchanging Manufacturer's Purchase
Credit from a customer for cash previously paid.
10 ___I overpaid use tax because I failed to use Manufacturer's
Purchase Credit to pay use tax.
11 ___I overpaid use tax because the item
a ___qualifies for a tax exemption for machinery or equipment
used in manufacturing, farming, or graphic arts.
b ___qualifies for an enterprise zone exemption.
c ___was shipped to and used at a site outside Illinois.
d ___was returned to my supplier.

3 ___I failed to include tax collected in Line 2.

Turn page to complete Steps 4 and 5.

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-X (R-10/24)

Printed by the authority of the State of Illinois - Electronic only, One copy

*00310241G*

Step 4: Correct your financial information.
Complete all applicable lines.
Please round to the nearest whole dollar.

Figures as they should
have been filed

Alcoholic Liquor Purchases

A Total dollar amount of alcoholic liquor purchased (invoiced and delivered)

A

__________|___

1 Total receipts (Include tax.)
2 Deductions - include tax collected (From Schedule A-X, Line 32)
3 Taxable receipts (Subtract Line 2 from Line 1.)

1
2
3

__________|___
__________|___
__________|___

4a
4b
5a
5b

__________|___
__________|___
__________|___
__________|___

6a
6b
7a
7b

__________|___
__________|___
__________|___
__________|___

Taxable Receipts

Tax on Receipts

Sales subject to Illinois sales tax
4a General merchandise tax base
4b General merchandise tax - Multiply Line 4a by your tax rate of _______.
5a Food, drugs, and medical appliances tax base
5b Food, drugs, and medical appliances tax - Multiply Line 5a by your tax rate of _______.
Sales subject to Illinois Use Tax collection
6a General merchandise tax base
6b General merchandise tax - Multiply Line 6a by 6.25 percent (.0625).
7a Food, drugs, and medical appliances tax base
7b Food, drugs, and medical appliances tax - Multiply Line 7a by 1 percent (.01).
Sales at prior rates
8a Receipts at other rates tax base
8b Receipts at other rates tax - Multiply Line 8a by the applicable tax rate.
9 Tax due on receipts (Add Lines 4b, 5b, 6b, 7b, and 8b.)

8a __________|___
8b __________|___
9
__________|___

Retailers' Discount and Net Tax Due on Receipts
10 Discount (See instructions.)
11 Net tax due on receipts (Subtract Line 10 from Line 9.)

10
11

__________|___
__________|___

12a General merchandise tax base
12b General merchandise tax - Multiply Line 12a by 6.25 percent (.0625).
13a Food, drugs, and medical appliances tax base
13b Food, drugs, and medical appliances tax - Multiply Line 13a by 1 percent (.01).
14a Purchases at other rates tax base
14b Purchases at other rates tax - Multiply Line 14a by the applicable tax rate.
15 Tax due on purchases (Add Lines 12b, 13b, and 14b.)

12a
12b
13a
13b
14a
14b
15

__________|___
__________|___
__________|___
__________|___
__________|___
__________|___
__________|___

16
16a
17
18
19
20

16
16a
17
18
19
20

__________|___
__________|___
__________|___
__________|___
__________|___
__________|___

Tax on Purchases

Net Tax Due

Tax due from receipts and purchases (Add Lines 11 and 15.)
Manufacturer's Purchase Credit (See instructions.)
Prepaid sales tax (See instructions.)
Quarter-monthly (accelerated) payments
Total prepayments (Add Lines 16a, 17, and 18.)
Net tax due (Subtract Line 19 from Line 16.)

Payment Due
21
22
23
24
25
26

E911 Surcharge and ITAC Assessment (From Schedule B-X, Line 10.)
21
Excess tax, surcharge, and assessment collected
22
Total tax, surcharge, and assessment due (Add Lines 20, 21, and 22.)
23
Credit amount (See instructions.)
24
Subtract Line 24 from Line 23. This is the net total due.
25
Enter the total amount you have previously paid.
26
Compare Line 25 and Line 26.
• If Line 26 is greater than Line 25 enter the difference on Line 27.
• If Line 26 is less than Line 25 enter the difference on Line 28.
27 Overpayment - This is the amount you have overpaid. Go to Step 5 and sign this return.
27
28 Underpayment - This is the amount you have underpaid. Please pay this amount. Enter this amount on Page 1. 28
Go to Step 5 and sign this return.
Make your payment to “Illinois Department of Revenue.”

__________|___
__________|___
__________|___
__________|___
__________|___
__________|___

__________|___
__________|___

Step 5: 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. Under
penalties of perjury, I state that I have unconditionally refunded to my customer(s) any overpaid sales tax, E911 Surcharge, and ITAC
Assessment that I collected from my customer(s) and am claiming as an overpayment on this return.
_______________________________________________________ _______________________________________________________
Taxpayer

Phone

Mail to: ILLINOIS DEPARTMENT OF REVENUE
SPRINGFIELD IL 62736-0001

ST-1-X (R-10/24)

Date

Preparer

Phone

Date

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Account ID: ____ ____ ____ ____ - ____ ____ ____ ____
Reporting period you are amending: __ __/__ __/__ __ __ __ through __ __/__ __/__ __ __ __
Month

Day

Year

Month

Day

Year

Schedule A-X — Amended 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
2 Taxes collected on food, drugs, and medical appliances sales and service
3 E911 Surcharge and ITAC Assessment collected
4 Resale
5 Interstate commerce
6 Manufacturing machinery and equipment (MM&E) - Do not include graphic arts.
7 Farm machinery and equipment
8 Graphic arts machinery and equipment - Do not combine with deduction for MM&E on Line 6.
9 Supplemental Nutrition Assistance Program (SNAP - formerly called food stamps)
10 Enterprise zone
a Sales of building materials
b Sales of items other than building materials
11 High impact business
a Sales of building materials
b Sales of items other than building materials
12 River edge redevelopment zone building materials
13 Exempt organizations
14 Uncollectible debt on which tax was previously paid
15 Sales of service - Identify here: ____________________
16 Other - Identify. (See instructions.)
_________________________________________________
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
18 Gasoline - number of gallons
19
20
21
22
23

26
27
28
29

		
1
_____________|_____
2
_____________|_____
		
3
_____________|_____
4
_____________|_____
5
_____________|_____
6
_____________|_____
7
_____________|_____
8
_____________|_____
9
_____________|_____
10a _____________|_____
10b _____________|_____
11a
11b
12
13
14
15

_____________|_____
_____________|_____
_____________|_____
_____________|_____
_____________|_____
_____________|_____

16
17

_____________|_____
_____________|_____

Multiply Line 18a by the applicable rate. (See Instructions.)
Gasohol, mid-range ethanol blends, and majority blended ethanol - number of gallons
Multiply Line 19a by the applicable rate. (See Instructions.)
Diesel (including biodiesel and biodiesel blends) - number of gallons
Multiply Line 20a by the applicable rate. (See Instructions.)
Dieselhol and other fuels at diesel rate - number of gallons
Multiply Line 21a by the applicable rate. (See Instructions.)
Liquefied natural gas and liquefied petroleum gas - number of DGEs
Multiply Line 22a by the applicable rate. (See Instructions.)
Compressed natural gas and other fuels at gasoline rate - number of GGEs
Multiply Line 23a by the applicable rate. (See Instructions.)

18a
18b
19a
19b
20a
20b
21a
21b
22a
22b
23a
23b

___________________
_____________|_____
___________________
_____________|_____
___________________
_____________|_____
___________________
_____________|_____
___________________
_____________|_____
___________________
_____________|_____

Multiply Line 24a by __% (.__).
Diesel fuel (greater than 10% bio/renewable diesel; see ST-1-X instructions) - total receipts
Multiply Line 25a by 100% (1.00).
100 percent biodiesel or renewable diesel - total receipts
Multiply Line 26a by 100% (1.00).
Gasohol (E15, not E10) - total receipts
Multiply Line 27a by 10% (.10).
Mid-range ethanol blends - total receipts
Multiply Line 28a by 20% (.20).
Majority blended ethanol fuel - total receipts
Multiply Line 29a by 100% (1.00).
Other motor fuel deductions: ________________________________
Total Section 2 deductions. Add Lines 18b through 29b and Line 30.

24a
24b
25a
25b
26a
26b
27a
27b
28a
28b
29a
29b
30
31

_____________|_____
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_____________|_____
_____________|_____
_____________|_____
_____________|_____
_____________|_____
_____________|_____
_____________|_____

32

_____________|_____

Specific fuels sales tax exemption
24 Biodiesel blend (no less than 1% but no more than 10% biodiesel) - total receipts
25

Figures as they
should have been filed

30
31
Section 3: Total deductions
32 Add Lines 17 and 31. Enter these amounts on Step 4, Line 2.
ST-1-X (R-10/24)

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Account ID: ____ ____ ____ ____ - ____ ____ ____ ____
Reporting period you are amending: __ __/__ __/__ __ __ __ through __ __/__ __/__ __ __ __
Month Day

Year

Month

Day

Year

Schedule B-X — Amended E911 Surcharge and ITAC Assessment
Receipts from retail transactions of prepaid wireless telecommunications service
1 Enter receipts subject to E911 Surcharge and ITAC Assessment
Figure your breakdown of retail transactions for Chicago locations
2 For Chicago locations

Figures as they
should have been filed

1

_____________|_____

Multiply Line 2a by your rate of _______.
3 For Chicago locations at prior rates
Multiply Line 3a by your rate of _______.
4 Total for Chicago. Add Lines 2b and 3b.

2a
2b
3a
3b
4

_____________|_____
_____________|_____
_____________|_____
_____________|_____
_____________|_____

Multiply Line 5a by your rate of _______.
6 For non-Chicago locations at prior rates
Multiply Line 6a by your rate of _______.
7 Total for non-Chicago locations. Add Lines 5b and 6b.

5a
5b
6a
6b
7

_____________|_____
_____________|_____
_____________|_____
_____________|_____
_____________|_____

Figure your breakdown of retail transactions for non-Chicago locations
5 For non-Chicago locations

Figure your net E911 Surcharge and ITAC Assessment
8 Total E911 Surcharge and ITAC Assessment. Add Lines 4 and 7.
9 Discount - If you qualify, see instructions.
10 Subtract Line 9 from Line 8. Enter these amounts on Step 4, Line 21.

Reset
ST-1-X (R-10/24)

8
9
10

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Print

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