Illinois Amended Multiple Site Form (Instructions)

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

Illinois Department of Revenue

	

ST-2-X	 Instructions
General Information

Who should file Form ST-2-X?
You must file Form ST-2-X, Amended Multiple Site Form,
to amend information or figures that you previously
reported on Form ST-2, Multiple Site Form. Attach
Form ST-2-X to Form ST-1-X.

the Amended Site box before you can amend the figures
for that site in MyTax Illinois. Select the applicable site
on your Form ST-2-X, and check the box to enable
editing.

What if I need to add or remove one of my
How do I amend information previously reported locations?
MyTax Illinois allows users to add or remove their
on Form ST-2 or ST-2-X?
You must complete Form ST-2-X in its entirety and
include information for all of your sales locations. Do
not omit locations with no change from your original
Form ST-2 (or a previously filed Form ST-2-X) as this will
cause processing delays and possible rejection of your
return Form ST-2-X.

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

How do I amend information previously reported
on Schedule GT, Sales and Use Tax Holiday and
It is important to keep your registration information
Grocery Tax Suspension Schedule?
You must complete Schedule GT-X, Amended Sales and
Use Tax Holiday and Grocery Tax Suspension Schedule.
Retailers reporting these sales from multiple locations
only need to complete one Schedule GT-X with total
qualifying receipts for all locations. Do NOT complete
a separate Schedule GT-X for each location. See the
Schedule GT-X Instructions for specific instructions on
filing.
Note: Do NOT file Schedule GT-X if you have no grocery
tax suspension or state sales tax holiday receipts to
report.

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-X, ST-2-X, and, if applicable,
Schedule GT-X if you filed your original return for the
same period through MyTax Illinois. MyTax Illinois also
allows for electronic payment of any tax due.
Special note for MyTax Illinois users: You must check

ST-2-X Instructions (R-04/23)

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 MyTax Illinois Tax Rate Finder at
mytax.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) due to additional municipal, county,
or special district sales taxes.

How do I get help?
Visit our website at tax.illinois.gov or call us at
1 800 732‑8866 or 217 782-3336. The number for
our TDD (telecommunications device for the deaf) is
1 800 544-5304.
If you have a specific question about an amended return
you have already filed, call us at 217 782-5906.

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

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Specific Instructions
Enter your Illinois account ID, business name, and the
reporting period you are amending.
Identify each site where taxable sales were made.
Note: For most retailers, "site" is the retail location
where the sales were made (i.e., location code, site
name, site address, city, state, and Zip Code of each
site). For remote retailers and marketplace facilitators
only, “site” is the taxing jurisdiction’s location code
assigned to 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 delivered to addresses in
a given location code for the reporting period (i.e., the
taxpayer must combine all taxable receipts for each
location code under a single changing location site on
Form ST-2-X). Generally, you will report sales delivered
into each municipality and the unincorporated area of
each county under a separate location code. If, however,
a business district is located within a municipality, or
a municipality is located in more than one county, the
municipality will have more than one location code. In
addition, for sales delivered to locations in the MetroEast Mass Transit District, there may be more than one
location code for a given municipality or unincorporated
area of a county.
If you are reducing the amount originally reported to
zero, enter zero on the line. Leaving the line blank will
delay the processing of your return or your changes will
not be accepted on your Form ST-2-X.
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-X or for any sales location on an ST-2-X
filed with the ST-1-X. If you are taking a deduction for
a refund to a customer and that deduction will result
in negative receipts for Form ST-1-X or for any sales
location on an ST-2-X filed with the ST-1-X, you must
instead file an amended return for the period in which
the sale was originally reported.

ST-2-X Instructions (R-04/23)

Figure the tax due for each site.
Special note for MyTax Illinois users: You must check
the Amended Site box before you can amend the figures
for that site in MyTax Illinois. Select the applicable site on
your Form ST-2-X, and check the box to enable editing.
Line 4a: General merchandise base	
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. Enter the appropriate tax
rate for each site.
Line 4b: Multiply Line 4a by the appropriate tax rate.
Line 5a: Food, drugs, and medical appliances base
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. Enter the appropriate tax
rate for each site.
Line 5b: Multiply Line 5a by the appropriate tax rate.
Line 8a: Receipts taxed at other rates
Enter only the receipts from sales of general
merchandise, qualifying food, drugs and medical
appliances you made at rates different from the rates on
Line 4a and Line 5a. Do not include tax.
Line 8b: Multiply each specific amount in Line 8a by the
tax rate in effect at the time of purchase. Add the results
and enter the total on Line 8b.

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