Illinois Department of Revenue

        ST-2-X                Instructions

                                      General Information
Who should file Form ST-2-X?                               the Amended Site box before you can amend the figures 
You must file Form ST-2-X, Amended Multiple Site Form,     for that site in MyTax Illinois. Select the applicable site 
to amend information or figures that you previously        on your Form ST-2-X, and check the box to enable 
reported on Form ST-2, Multiple Site Form. Attach          editing.
Form ST-2-X to Form ST-1-X.                                What if I need to add or remove one of my 
How do I amend information previously reported  locations?
on Form ST-2 or ST-2-X?                                    MyTax Illinois allows users to add or remove their 
You must complete Form ST-2-X in its entirety and          locations. Use the Maintain Locations link in your Sales 
include information for all of your sales locations. Do    and Use Tax (ST-1) account in MyTax Illinois. You also 
not omit locations with no change from your original       can contact us by calling 217 785-3707 or writing us at: 
Form ST-2 (or a previously filed Form ST-2-X) as this will CENTRAL REGISTRATION DIVISION 
cause processing delays and possible rejection of your 
                                                           ILLINOIS DEPARTMENT OF REVENUE 
return Form ST-2-X.
                                                           PO BOX 19030 
How do I amend information previously reported             SPRINGFIELD IL 62794-9030 
on Schedule GT, Sales and Use Tax Holiday and 
                                                           It is important to keep your registration information 
Grocery Tax Suspension Schedule? 
                                                           updated so your returns will include the correct tax rates.
You must complete Schedule GT-X, Amended Sales and 
                                                           Remote retailers and marketplace facilitators using 
Use Tax Holiday and Grocery Tax Suspension Schedule. 
                                                           MyTax Illinois to file Forms ST-1 and ST-2 must register 
Retailers reporting these sales from multiple locations 
                                                           a Changing Location site for each local government (i.e., 
only need to complete one Schedule GT-X with total 
                                                           city or county) where it has made a sale.
qualifying receipts for all locations. Do NOT complete 
a separate Schedule GT-X for each location. See the        How can I find out what tax rates I should be 
Schedule GT-X Instructions for specific instructions on    collecting? 
filing.                                                    If you file electronically using MyTax Illinois, the rates 
Note: Do NOT file Schedule GT-X if you have no grocery     will be populated for you according to your registration. 
tax suspension or state sales tax holiday receipts to      You can also use the MyTax Illinois Tax Rate Finder at 
report.                                                    mytax.illinois.gov to look up location specific tax rates. 
                                                           Depending upon the location of the sale, the actual 
Can I file this return and pay the tax due 
                                                           sales tax rate may be higher than the state rate of 6.25 
electronically?                                            percent (1.00 percent for qualifying food, drugs, and 
Yes, you can use MyTax Illinois at mytax.illinois.gov      medical appliances) due to additional municipal, county, 
to file your Forms ST-1-X, ST-2-X, and, if applicable,     or special district sales taxes. 
Schedule GT-X if you filed your original return for the 
                                                           How do I get help?
same period through MyTax Illinois. MyTax Illinois also 
allows for electronic payment of any tax due.              Visit our website at tax.illinois.gov or call us at 
                                                           1 800 732-8866 or 217 782-3336. The number for 
Special note for MyTax Illinois users: You must check      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.

ST-2-X Instructions (R-04/23)         Printed by authority of the State of Illinois Web only — One copy        Page 1 of 2

                                    Specific Instructions
Enter your Illinois account ID, business name, and the    Figure the tax due for each site.
reporting period you are amending.                        Special note for MyTax Illinois users: You must check 
Identify each site where taxable sales were made.         the Amended Site box before you can amend the figures 
Note: For most retailers, "site" is the retail location   for that site in MyTax Illinois. Select the applicable site on 
where the sales were made (i.e., location code, site      your Form ST-2-X, and check the box to enable editing.
name, site address, city, state, and Zip Code of each     Line 4a: General merchandise base 
site). For remote retailers and marketplace facilitators  Enter the total amount you received from your sales of 
only, “site” is the taxing jurisdiction’s location code   general merchandise, plus the amount you received 
assigned to the destination in Illinois where the item    from general merchandise you sold in performing your 
is delivered. Note also that remote retailers and         service. Do not include tax. Enter the appropriate tax 
marketplace facilitators must report the aggregate        rate for each site.
taxable receipts for all sales delivered to addresses in 
                                                          Line 4b: Multiply Line 4a by the appropriate tax rate.
a given location code for the reporting period (i.e., the 
taxpayer must combine all taxable receipts for each       Line 5a: Food, drugs, and medical appliances base
location code under a single changing location site on    Enter the total amount you received from your sales of 
Form ST-2-X). Generally, you will report sales delivered  qualifying food, drugs, and medical appliances, plus the 
into each municipality and the unincorporated area of     amount you received from the qualifying food, drugs, 
each county under a separate location code. If, however,  and medical appliances you sold in performing your 
a business district is located within a municipality, or  service. Do not include tax. Enter the appropriate tax 
a municipality is located in more than one county, the    rate for each site.
municipality will have more than one location code. In    Line 5b: Multiply Line 5a by the appropriate tax rate.
addition, for sales delivered to locations in the Metro-  Line 8a: Receipts taxed at other rates
East Mass Transit District, there may be more than one 
                                                          Enter only the receipts from sales of general 
location code for a given municipality or unincorporated 
                                                          merchandise, qualifying food, drugs and medical 
area of a county.
                                                          appliances you made at rates different from the rates on 
If you are reducing the amount originally reported to     Line 4a and Line 5a. Do not include tax.
zero, enter zero on the line. Leaving the line blank will 
                                                          Line 8b: Multiply each specific amount in Line 8a by the 
delay the processing of your return or your changes will 
                                                          tax rate in effect at the time of purchase. Add the results 
not be accepted on your Form ST-2-X.
                                                          and enter the total on Line 8b.
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)                                                                             Page 2 of 2