Illinois Department of Revenue

      ST-2 Instructions

                                           General Information
Who must file this form?                                      Can I file this return and pay the tax due 
If you have one business but sell items at more than one      electronically?
location (site), you must collect and remit sales and use     Yes, you can use MyTax Illinois at mytax.illinois.gov to 
taxes according to the rates of each particular location.     file your Forms ST-1, ST-2, and, if applicable, Schedule 
You must complete and attach Form ST-2, Multiple Site         GT. MyTax Illinois also allows for electronic payment of 
Form, to your Form ST-1, Sales and Use Tax and E911           any tax due.
Surcharge Return, to show the breakdown of taxes 
collected and paid from each site.                            What if I need to add or remove one of my 
Remote retailers, as defined in Section 1 of the Retailers’   locations?
Occupation Tax Act (35 ILCS 120/1), and marketplace           MyTax Illinois allows users to add or remove their 
facilitators, also defined in Section 1 of the Retailers’     locations. Use the Maintain Locations link in your Sales 
Occupation Tax Act, also must use Form ST-2 to report         and Use Tax (ST-1) account in MyTax Illinois. You also 
sales made to Illinois customers. These sales are             can contact us by calling 217 785-3707 or writing us at: 
separated on Form ST-2 according to the local government      CENTRAL REGISTRATION DIVISION 
(i.e., city or county) where the customer is located.         ILLINOIS DEPARTMENT OF REVENUE 
How do I report my sales?                                     PO BOX 19030 
Follow the specific instructions below to report your         SPRINGFIELD IL 62794-9030 
sales. For paper form filers who receive preprinted           It is important to keep your registration information 
returns from the Department, we print the location code,      updated so your returns will include the correct tax rates.
location name, address, and applicable tax rate for each 
                                                              Remote retailers and marketplace facilitators using 
of your sites based on the information you provided at 
                                                              MyTax Illinois to file Forms ST-1 and ST-2 must register 
the time you registered. If you have sales for the current 
                                                              a Changing Location site for each local government (i.e., 
period from a site that is not listed on a preprinted return 
                                                              city or county) where it has made a sale.
you received from the Department, you must provide the 
name and address of the site on Form ST-2 and then            How can I find out what tax rates I should be 
report the taxable receipts for that site.                    collecting? 
                                                              If you file electronically using MyTax Illinois, the rates 
How do I report sales of qualifying food items 
                                                              will be populated for you according to your registration. 
during the 1% grocery tax suspension period 
                                                              You can also use the Tax Rate Finder on our website 
from July 1, 2022, through June 30, 2023, or sales            at tax.illinois.gov to look up location specific tax rates. 
of items that qualify for the state sales tax holiday         Depending upon the location of the sale, the actual 
from August 5, 2022, through August 14, 2022?                 sales tax rate may be higher than the state rate of 6.25 
Retailers should report the receipts from sales of grocery    percent (1.00 percent for qualifying food, drugs, and 
tax suspension and sales tax holiday items on Lines           medical appliances) because of home rule, non-home 
4a and 5a and tax on these items on Lines 4b and 5b.          rule, mass transit, park district, flood prevention district, 
Retailers must then use Schedule GT, Sales and Use            county public safety, public facilities or transportation, 
Tax Holiday and Grocery Tax Suspension Schedule, to           county school facility, and municipal business district 
report receipts from sales of qualifying food items during    tax. 
the grocery tax suspension period or sales of qualifying 
                                                              What if I need help?
items during the state sales tax holiday and calculate the 
                                                              If you need help, call us at 1 800 732-8866 or 217 
credit to be taken against the tax reported on Form ST-1. 
                                                              782-3336, call our TDD-telecommunications device 
Retailers reporting these sales from multiple locations 
                                                              for the deaf at 1 800 544-5304, or visit our website at 
only need to complete one Schedule GT with total 
                                                              tax.illinois.gov.
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)         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     Line 5b  Multiply Line 5a by the tax rate.
by dropping amounts less than 50 cents and increasing      Line 8a  Receipts taxed at other rates
amounts of 50 cents or more to the next higher dollar.     For each site, enter only the receipts from sales of 
You cannot report a negative amount of receipts on         merchandise and service you made at a rate different 
Form ST-1 or for any sales location on an ST-2 filed       from the current rate, which for paper form filers who 
with the ST-1. If you are taking a deduction for a refund  receive preprinted returns from the Department is the 
to a customer and that deduction will result in negative   rate printed in Lines 4a and 5a. If you have receipts from 
receipts for Form ST-1 or for any sales location on        current sales that you believe are taxable at a different 
an ST-2 filed with the ST-1, you must instead file an      rate, call us at one of the contact numbers under 
amended return for the period in which the sale was        “What if I need help?” in General Information above for 
originally reported.                                       instructions on how to report. 
Note: For most retailers, “site,” as used below, is the    Line 8b  Multiply each amount on Line 8a by the correct 
retail location where the sales were made. For remote      tax rate, add the results, and enter the total on Line 8b.
retailers and marketplace facilitators only, “site” is the Lines 4a through 8b  Page totals (Paper form filers 
destination in Illinois where the item is delivered. Note  only)
also that remote retailers and marketplace facilitators    For each page total line, 4a through 8b, add the 
must report the aggregate taxable receipts for all sales   amounts you wrote on the corresponding line for each 
to that site (i.e., the taxpayer must combine all taxable  site. Write the sum on the page total line at the bottom 
receipts for a single municipality or county (or a single  of each page. For example, add all of the amounts you 
business district within a municipality) under a single    wrote on Line 4a and write the sum on the 4a page total 
changing location site on Form ST-2).                      line. If your Form ST-2 has more than one page of sites, 
Line 4a  General merchandise base                          complete the page totals for each page. The combined 
For each site, enter the total amount you received from    ST-2 page totals for each line number must equal the 
your sales of general merchandise, plus the amount         amount on the corresponding line of your Form ST-1. 
you received from general merchandise you sold in          For example, the amount of the combined ST-2 page 
performing your service. Do not include tax.               totals for Line 4a must equal the amount on Line 4a of 
Line 4b  Multiply Line 4a by the tax rate.                 your Form ST-1.  
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)                                                                                  Page 2 of 2