Illinois Multiple Site Form (Instructions)

Multiple Site Form (Instructions)
Form ST-2 (Instructions)
	

Illinois Department of Revenue

	

ST-2	 Instructions
General Information

Who must file this form?
If you have one business but sell items at more than one
location (site), you must collect and remit sales and use
taxes according to the rates of each particular location.
You must complete and attach Form ST-2, Multiple Site
Form, to your Form ST-1, Sales and Use Tax and E911
Surcharge Return, to show the breakdown of taxes
collected and paid from each site.
Remote retailers, as defined in Section 1 of the Retailers’
Occupation Tax Act (35 ILCS 120/1), and marketplace
facilitators, also defined in Section 1 of the Retailers’
Occupation Tax Act, also must use Form ST-2 to report
sales made to Illinois customers. These sales are
separated on Form ST-2 according to the local government
(i.e., city or county) where the customer is located.

How do I report my sales?
Follow the specific instructions below to report your
sales. For paper form filers who receive preprinted
returns from the Department, we print the location code,
location name, address, and applicable tax rate for each
of your sites based on the information you provided at
the time you registered. If you have sales for the current
period from a site that is not listed on a preprinted return
you received from the Department, you must provide the
name and address of the site on Form ST-2 and then
report the taxable receipts for that site.

How do I report sales of qualifying food items
during the 1% grocery tax suspension period
from July 1, 2022, through June 30, 2023, or sales
of items that qualify for the state sales tax holiday
from August 5, 2022, through August 14, 2022?
Retailers should report the receipts from sales of grocery
tax suspension and sales tax holiday items on Lines
4a and 5a and tax on these items on Lines 4b and 5b.
Retailers must then use Schedule GT, Sales and Use
Tax Holiday and Grocery Tax Suspension Schedule, to
report receipts from sales of qualifying food items during
the grocery tax suspension period or sales of qualifying
items during the state sales tax holiday and calculate the
credit to be taken against the tax reported on Form ST-1.
Retailers reporting these sales from multiple locations
only need to complete one Schedule GT with total
qualifying receipts for all locations. Do NOT complete
a separate Schedule GT for each location. See the
Schedule GT Instructions for specific instructions on filing.
Note: Do NOT file Schedule GT if you have no grocery
tax suspension or state sales tax holiday receipts to
report.
ST-2 Instructions (R-06/22)

Can I file this return and pay the tax due
electronically?
Yes, you can use MyTax Illinois at mytax.illinois.gov to
file your Forms ST-1, ST-2, and, if applicable, Schedule
GT. MyTax Illinois also allows for electronic payment of
any tax due.

What if I need to add or remove one of my
locations?
MyTax Illinois allows users to add or remove their
locations. Use the Maintain Locations link in your Sales
and Use Tax (ST-1) account in MyTax Illinois. You also
can contact us by calling 217 785-3707 or writing us at:
CENTRAL REGISTRATION DIVISION
ILLINOIS DEPARTMENT OF REVENUE
PO BOX 19030
SPRINGFIELD IL 62794-9030
It is important to keep your registration information
updated so your returns will include the correct tax rates.
Remote retailers and marketplace facilitators using
MyTax Illinois to file Forms ST-1 and ST-2 must register
a Changing Location site for each local government (i.e.,
city or county) where it has made a sale.

How can I find out what tax rates I should be
collecting?
If you file electronically using MyTax Illinois, the rates
will be populated for you according to your registration.
You can also use the Tax Rate Finder on our website
at tax.illinois.gov to look up location specific tax rates.
Depending upon the location of the sale, the actual
sales tax rate may be higher than the state rate of 6.25
percent (1.00 percent for qualifying food, drugs, and
medical appliances) because of home rule, non-home
rule, mass transit, park district, flood prevention district,
county public safety, public facilities or transportation,
county school facility, and municipal business district
tax.

What if I need help?
If you need help, call us at 1 800 732-8866 or 217
782-3336, call our TDD-telecommunications device
for the deaf at 1 800 544-5304, or visit our website at
tax.illinois.gov.

Printed by authority of the State of Illinois Web only — One copy

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Specific Instructions
When completing this form, round to the nearest dollar
by dropping amounts less than 50 cents and increasing
amounts of 50 cents or more to the next higher dollar.
You cannot report a negative amount of receipts on
Form ST-1 or for any sales location on an ST-2 filed
with the ST-1. If you are taking a deduction for a refund
to a customer and that deduction will result in negative
receipts for Form ST-1 or for any sales location on
an ST-2 filed with the ST-1, you must instead file an
amended return for the period in which the sale was
originally reported.
Note: For most retailers, “site,” as used below, is the
retail location where the sales were made. For remote
retailers and marketplace facilitators only, “site” is the
destination in Illinois where the item is delivered. Note
also that remote retailers and marketplace facilitators
must report the aggregate taxable receipts for all sales
to that site (i.e., the taxpayer must combine all taxable
receipts for a single municipality or county (or a single
business district within a municipality) under a single
changing location site on Form ST-2).
Line 4a General merchandise base	
For each site, enter the total amount you received from
your sales of general merchandise, plus the amount
you received from general merchandise you sold in
performing your service. Do not include tax.
Line 4b Multiply Line 4a by the tax rate.
Line 5a Food, drugs, and medical appliances base
For each site, enter the total amount you received
from your sales of qualifying food, drugs, and medical
appliances, plus the amount you received from the
qualifying food, drugs, and medical appliances you sold
in performing your service. Do not include tax.

ST-2 Instructions (R-06/22)

Line 5b Multiply Line 5a by the tax rate.
Line 8a Receipts taxed at other rates
For each site, enter only the receipts from sales of
merchandise and service you made at a rate different
from the current rate, which for paper form filers who
receive preprinted returns from the Department is the
rate printed in Lines 4a and 5a. If you have receipts from
current sales that you believe are taxable at a different
rate, call us at one of the contact numbers under
“What if I need help?” in General Information above for
instructions on how to report.
Line 8b Multiply each amount on Line 8a by the correct
tax rate, add the results, and enter the total on Line 8b.
Lines 4a through 8b Page totals (Paper form filers
only)
For each page total line, 4a through 8b, add the
amounts you wrote on the corresponding line for each
site. Write the sum on the page total line at the bottom
of each page. For example, add all of the amounts you
wrote on Line 4a and write the sum on the 4a page total
line. If your Form ST-2 has more than one page of sites,
complete the page totals for each page. The combined
ST-2 page totals for each line number must equal the
amount on the corresponding line of your Form ST-1.
For example, the amount of the combined ST-2 page
totals for Line 4a must equal the amount on Line 4a of
your Form ST-1.

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