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Illinois Free Printable  for 2024 Illinois Multiple Site Form (Instructions)

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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 Page 1 of 2 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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Extracted from PDF file 2023-illinois-form-st-2-instructions.pdf, last modified June 2022

More about the Illinois Form ST-2 (Instructions) Individual Income Tax TY 2023

Instructions for Multiple Site Form (ST-2)

We last updated the Multiple Site Form (Instructions) in February 2024, so this is the latest version of Form ST-2 (Instructions), fully updated for tax year 2023. You can download or print current or past-year PDFs of Form ST-2 (Instructions) directly from TaxFormFinder. You can print other Illinois tax forms here.

Related Illinois Individual Income Tax Forms:

TaxFormFinder has an additional 75 Illinois income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Illinois Form ST-2 (Instructions).

Form Code Form Name
Form ST-2 Sales Tax Return Multiple Site Form
Form PST-2 Prepaid Sales Tax Statement of Tax Paid
Form ST-2-X Sales Tax Return - Amended Multiple Site Form
Form ST-2-X (Instructions) Amended Multiple Site Form (Instructions)

Download all IL tax forms View all 76 Illinois Income Tax Forms


Form Sources:

Illinois usually releases forms for the current tax year between January and April. We last updated Illinois Form ST-2 (Instructions) from the Department of Revenue in February 2024.

Show Sources >

About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of Illinois Form ST-2 (Instructions)

We have a total of two past-year versions of Form ST-2 (Instructions) in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:



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