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Illinois Department of Revenue
Schedule GT-X Instructions
General Information
Who must file this form? Can I file this return and pay the tax due
You must complete and attach Schedule GT-X, Amended Sales and electronically?
Use Tax Holiday and Grocery Tax Suspension Schedule, to your Yes, you can use MyTax Illinois at mytax.illinois.gov to file
Form ST-1-X, Amended Sales and Use Tax and E911 Surcharge Schedule GT-X along with Form ST-1-X (and Form ST-2-X, if
Return, to calculate credit against your Retailers’ Occupation applicable). MyTax Illinois also allows for electronic payment of any
Tax liability for sales made from July 1, 2022, through June 30, tax due.
2023, that qualify for the suspension of the Illinois state sales tax You can also file Schedule GT-X with your Form ST-1-X using a
on grocery food items and for sales made from August 5, 2022, direct file service through an outside vendor.
through August 14, 2022, that qualify for the school supply sales
tax holiday. The school supply state sales tax holiday is a ten-day What if I need help?
period during which consumers can purchase certain clothing and If you need help, call us at 1 800 732-8866 or 217 782-3336, call our
school-related items and pay sales tax at a reduced rate. See our TDD-telecommunications device for the deaf at 1 800 544-5304, or
website at tax.illinois.gov for more information about the suspension visit our website at tax.illinois.gov.
of the state sales tax on grocery items or on the school supply sales
tax holiday.
Note: To report school supply sales tax holiday sale items returned
by customers after the return for the August 31, 2022, reporting
period has been filed, retailers must file Form ST-1-X (and, if
applicable, Form ST-2-X, Amended Multiple Site Form), as well as
Schedule GT-X.
Specific Instructions
When completing this form, round to the nearest dollar by dropping Line 4
amounts less than 50 cents and increasing amounts of 50 cents or Enter the receipts for purchases of qualifying school supply sales tax
more to the next higher dollar. holiday items included in the receipts reported on Line 12a of Form
Do not complete Schedule GT-X if you had no school supply sales ST-1-X. Multiply the amount on Line 4a by .05, and enter the result
tax holiday sales or qualifying grocery food sales for this reporting on Line 4b. This is the amount of credit you may claim against your
period, unless you misreported on your originally filed Form ST-1 that Retailers’ Occupation Tax liability.
you had school supply sales tax holiday sales or qualifying grocery Line 5
food sales and are now filing Form ST-1-X and Schedule GT-X to Add Lines 2b, 3b, and 4b of Schedule GT-X. This is the amount of
report that you did not have any such sales. Also, all receipts on your credit for qualifying school supply sales tax holiday items.
items that qualify for the grocery tax suspension or the school supply
sales tax holiday and that you are including on Schedule GT-X Line 6
Enter the receipts for sales of qualifying grocery food items included
should be included on Form ST-1-X, Lines 4a, 5a, 6a, 7a, 12a, and
in the receipts reported on Line 5a of Form ST-1-X. Multiply the
13a, and the tax on these receipts (even though not collected) should
amount on Line 6a by .01, and enter the result on Line 6b. This is the
be included on Form ST-1-X, Lines 4b, 5b, 6b, 7b, 12b, and 13b. Do
amount of credit you may claim against your Retailers’ Occupation
not enter any receipts on Schedule GT-X that are not also reported
Tax liability.
on Lines 4a, 5a, 6a, 7a, 12a, or 13a of Form ST-1-X.
Line 7
Line 1
Enter the receipts for sales of qualifying grocery food items included
Enter the net tax due from Line 20 of Form ST-1-X.
in the receipts reported on Line 7a of Form ST-1-X. Multiply the
Line 2 amount on Line 7a by .01, and enter the result on Line 7b. This is the
Enter the receipts for sales of qualifying school supply sales tax amount of credit you may claim against your Retailers’ Occupation
holiday items included in the receipts reported on Line 4a of Form Tax liability.
ST-1-X. Multiply the amount on Line 2a by .05, and enter the result Line 8
on Line 2b. This is the amount of credit you may claim against your Enter the receipts for purchases of qualifying grocery food items
Retailers’ Occupation Tax liability. included in the receipts reported on Line 13a of Form ST-1-X.
Line 3 Multiply the amount on Line 8a by .01, and enter the result on
Enter the receipts for sales of qualifying school supply sales tax Line 8b. This is the amount of credit you may claim against your
holiday items included in the receipts reported on Line 6a of Form Retailers’ Occupation Tax liability.
ST-1-X. Multiply the amount on Line 3a by .05, and enter the result Line 9
on Line 3b. This is the amount of credit you may claim against your Add Lines 6b, 7b, and 8b of Schedule GT-X. This is the amount of
Retailers’ Occupation Tax liability. your credit for qualifying grocery food items.
Schedule GT Instructions (N-07/22) Printed by authority of the State of Illinois — Web only, One copy Page 1 of 2
