Illinois Sales and Use Tax and E911 Surcharge Return

Sales and Use Tax and E911 Surcharge Return
ST-1, Sales and Use Tax and E911 Surcharge Return
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Illinois Department of Revenue

ST-1

Sales and Use Tax and E911 Surcharge Return

REV 09
FORM 002
E S
___/___/___
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 (See instructions.)
If you are not required to report your purchases, go to Step 2.
Note: Distributors will also report your total purchases to us.
A Total dollar amount of alcoholic liquor purchased
(invoiced and delivered) ____________|____

1 Total receipts (Include tax.)
2 Deductions - include tax collected

1 ______________|_____
2 ______________|_____

(From Schedule A, Line 32.)
3 Taxable receipts
(Subtract Line 2 from Line 1.)

3 ______________|_____

Step 3: Tax on Receipts
General merchandise

4a ______________|_____ x _____ = 4b ______________|_____
(rate)

Food, drugs, and medical appliances

5a ______________|_____ x _____ = 5b ______________|_____
(rate)

Food, drugs, and medical appliances

13a ______________|_____ x .01

= 13b______________|_____

14a ______________|_____
15 Tax due on purchases

14b______________|_____
15 ______________|_____

(Add Lines 12b, 13b, and 14b.)

Step 6: Net Tax Due

16 Tax due from receipts and purchases
(Add Lines 11 and 15.)

16 ______________|_____

(See instructions.)

16a______________|_____

(Attach PST-2 copy A.)

17 ______________|_____

payments

18 ______________|_____

(Add Lines 16a, 17, and 18.)

19 ______________|_____

(Subtract Line 19 from Line 16.)

20 ______________|_____

17 Prepaid sales tax

18 Quarter-monthly (accelerated)
19 Total prepayments

Sales from locations outside Illinois
General merchandise

6a ______________|_____ x .0625 = 6b ______________|_____
= 7b ______________|_____

Sales at prior rates

20 Net tax due

Step 7: Payment Due

21 E911 Surcharge and ITAC Assessment
(From Schedule B, Line 10.)

Receipts taxed at other rates

8a ______________|_____ x _____ = 8b ______________|_____
(rate)
9 Tax due on receipts
(Add Lines 4b, 5b, 6b, 7b, and 8b.)
9 ______________|_____

Step 4: Retailer’s Discount and Net Tax on Receipts
10 Retailer’s discount - If qualified,

multiply Line 9 by the applicable rate.
(See instructions.)
11 Net tax due on receipts
(Subtract Line 10 from Line 9.)

12a ______________|_____ x .0625 = 12b______________|_____

16a Manufacturer’s Purchase Credit

Sales from locations within Illinois

7a ______________|_____ x .01

General merchandise

Purchases at other rates

Step 2: Taxable Receipts

Food, drugs, and medical appliances

Step 5: Tax on Purchases

22 Excess tax, surcharge, and

assessment collected (See instructions.) 22 ______________|_____

23 Total tax, surcharge, and assessment
due (Add Lines 20, 21, and 22.)

23 ______________|_____

(See instructions.)

24 ______________|_____

(Subtract Line 24 from Line 23.)

25 ______________|_____

24 Credit amount
25 Payment due

10 ______________|_____
11 ______________|_____

21 ______________|_____

Step 8: 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. The information in this
return is taken from the records of the business for which it is filed.

_______________________________________
Taxpayer

Phone

_______________________________________
Preparer

ST-1 (R-01/24)

Phone

____/____/____

Date

____/____/____

Date

Mailing address _________________________________________

Owner’s name __________________________________________

_______________________________________________________

Business name __________________________________________

_______________________________________________________

Business address ________________________________________
_______________________________________________________
Printed by the authority of the state of Illinois — Web only, One copy

Make your payment to
ILLINOIS DEPARTMENT OF REVENUE
RETAILERS’ OCCUPATION TAX
SPRINGFIELD IL 62736-0001

IDOR ST-1

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 	 Taxes collected on general merchandise sales and service	
1	 ______________|_____
2 	 Taxes collected on food, drugs, and medical appliances sales and service	
2	 ______________|_____
3 	 E911 Surcharge and ITAC Assessment collected	
3	 ______________|_____
	4	 Resale	
	4	______________|_____
	5	 Interstate commerce	
	5	 ______________|_____
	6 	 Manufacturing machinery and equipment (MM&E) - Do not include deduction for graphic arts.	
	6	______________|_____
	7 	 Farm machinery and equipment	
	7	 ______________|_____
	8	 Graphic arts machinery and equipment - Do not combine with deduction for MM&E on Line 6.	
	8	 ______________|_____
9	 Supplemental Nutrition Assistance Program (SNAP - formerly called food stamps)	
	9	 ______________|_____
	10	 Enterprise zone	
		a Sales of building materials	
	 10a	 ______________|_____
		b Sales of items other than building materials	
	 10b	______________|_____
	11	 High impact business
		a Sales of building materials	
11a	 ______________|_____
		b Sales of items other than building materials	
11b	______________|_____
	12	 River edge redevelopment zone building materials	
12	 ______________|_____
	13	 Exempt organizations	
	13	 ______________|_____
	14	 Uncollectible debt on which tax was previously paid	
	14	 ______________|_____
15	 Sales of service - Identify here: ____________________	
15	 ______________|_____
	16 	 Other - Identify. (See instructions.) _________________________________________________	 16	 ______________|_____
17	 Total Section 1 deductions. Add Lines 1 through 16.	
17	 ______________|_____
Section 2: Motor fuel deductions - If no Section 2 deductions, go to Section 3.
	 State motor fuel tax (See instructions.)	
Number of gallons/DGEs/GGEs	 Rate
	18	 Gasoline	
18a	 ____________________	x	________	=	 18b	______________|_____
	19	 Gasohol, mid-range ethanol blends, and majority
		 blended ethanol 	
19a	 ____________________	x	________	=	 19b	______________|_____
	20	 Diesel (including biodiesel and biodiesel blends) 	
20a	 ____________________	x	________	=	 20b	______________|_____
	21	 Dieselhol and other fuels at diesel rate	
21a	 ____________________	x	________	=	 21b	______________|_____
	22	 Liquefied natural gas and liquefied petroleum gas	
22a	 ____________________	x	________	=	 22b	______________|_____
23	 Compressed natural gas and other fuels at gasoline rate	 23a	 ____________________	x	________	=	 23b	______________|_____
Specific fuels sales tax exemption	
Receipts	
Percentage
24	 Biodiesel blend (no less than 1% but no more than 10% biodiesel) 	24a	 ______________|_____	 x	 --%	 (.--)	 =	 24b	______________|_____
	25	 Diesel fuel >10% bio/renewable diesel (see ST-1 instructions)	 25a	 ______________|_____	 x	100% (1.00)	=	 25b	______________|_____
	26	 100 percent biodiesel or renewable diesel
26a	
______________|_____	 x	100% (1.00)	=	 26b	______________|_____
	27	 Gasohol (E15, not E10)
27a	
______________|_____	 x	 10%	 (.10)	=	 27b	______________|_____
	28	 Mid-range ethanol blends
28a	
______________|_____	 x	 20%	 (.20)	=	 28b	______________|_____
	29	 Majority blended ethanol fuel	
29a	 ______________|_____	 x	100% (1.00)	=	 29b	______________|_____
30 	 Other motor fuel deductions ________________________________	
30	 ______________|_____
31	 Total Section 2 deductions. Add Lines 18b through 30.	
31	 ______________|_____
Section 3: Total deductions
32	 Add Lines 17 and 31. Enter this amount on Step 2, Line 2 on the front page of this return.
32	
______________|_____

Schedule B — E911 Surcharge and ITAC Assessment

Receipts from retail transactions of prepaid wireless telecommunications service
		1	 Enter receipts subject to E911 Surcharge and ITAC Assessment.	
1	______________|_____
Figure your breakdown of retail transactions for Chicago locations
2	 For Chicago locations	
2a	 ______________|_____	x	 ______	=	2b	______________|_____
3 	For Chicago locations at prior rates	
3a	 ______________|_____	x	 ______	=	3b	______________|_____
4	
Total for Chicago locations. Add Lines 2b and 3b.	
4	______________|_____
Figure your breakdown of retail transactions for non-Chicago locations
5	
For non-Chicago locations	
5a	 ______________|_____	x	 ______	=	5b	______________|_____
6	
For non-Chicago locations at prior rates	 6a	 ______________|_____	x	 ______	=	6b	______________|_____
7	
Total for non-Chicago locations. Add Lines 5b and 6b.	
7	______________|_____
Figure your net E911 Surcharge and ITAC Assessment
8	
Total E911 Surcharge and ITAC Assessment. Add Lines 4 and 7.	
8	______________|_____
9	
Discount - If you qualify, multiply Line 8 by the applicable rate. See instructions.	
9	______________|_____
10	 Subtract Line 9 from Line 8. Enter this amount on Step 7, Line 21.	
10	 ______________|_____
ST-1 (R-01/24)

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.

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