Enlarge image
Use Tax Information and Instructions for Form ST-44
What is a use tax? If you purchase an item fromanother state and you properly
A use tax is a tax upon the privilege of using tangible personal paid tax to the other state, you may take credit for the tax paid.
property in Illinois. It is designed to distribute the tax burden If you paid tax at a rate lower than the Illinois rate, you must
fairly among Illinois consumers and to assure fair competition pay Illinois the difference.
between Illinois businesses and out-of-state businesses. When is Form ST-44 due?
Illinois law requires you to pay tax at the Illinois rate when you If your total tax liability for the year is
buy an item from another state or country to use in Illinois. • $600 or less, you may pay the tax for the entire year
Is Illinois increasing its efforts to collect use taxes? (January 1 through December 31) by filing Form ST-44 on
Yes, Illinois is increasing its efforts to collect use taxes. Illinois or before April 15 of the following year; or
shares sales information with other states and bills Illinois • greater than $600, you must pay the tax by the last day of the
residents for unpaid tax, penalty, and interest. Illinois also month following the month in which the purchase was made.
gathers information on overseas purchases from the U.S. You must pay the Illinois (Sales) Use Tax no later than 30 days
Customs Service. (Use tax is due whether or not an item after you purchase or acquire tangible personal property for
has to be declared or is subject to duty tax.) Illinois also use in Illinois.
encourages out-of-state businesses to register and collect the Is there anything else I need to know about
tax voluntarily as a convenience to their customers. If they do completing this form?
not, we can bill their Illinois customers directly. • When writing your figures, please use whole dollar amounts
What forms are used to report and pay use tax on by dropping amounts of less than 50 cents and increasing
items purchased from another state or country? amounts of 50 cents or more to the next higher dollar.
• cigarettes — Form RC-44 • MAKE your check payable to the “Illinois Department of
• motor vehicles, watercraft, aircraft, or trailers purchased Revenue.”
from an out-of-state dealer — Form RUT-25 • DO NOT attach your check OR this form to any other return.
• purchases made by registered retailers or servicepersons • WRITE “ST-44” on your check and attach it to this form (ST-44).
— Form ST-1 • MAIL all other forms separately.
• general merchandise (not otherwise specified) and food, • MAIL this form (ST-44) to:
drugs, and medical appliances — Form ST-44 ILLINOIS DEPARTMENT OF REVENUE
What forms are used to report and pay use tax due RETAILERS’ OCCUPATION TAX
on certain transactions that occur in Illinois? SPRINGFIELD, IL 62776-0001
• motor vehicle acquired by non-retail purchase • KEEP a copy of your completed return for your records.
— Form RUT-50
What if I do not file my return or pay the use tax due
• aircraft or watercraft acquired by gift, transfer, or non-retail
purchase — Form RUT-75 on time?
You owe a late-filing penalty if you do not file a processable
When do I owe Illinois Use Tax? return by the due date, a late-payment penalty if you do not
You owe Illinois Use Tax and must complete Form ST-44 pay the amount you owe by the original due date of the return,
if the person or business from which you bought general a bad check penalty if your remittance is not honored by your
merchandise or food, drugs, and medical appliances did not financial institution, and a cost of collection fee if you do not
collect Illinois Sales Tax (e.g., purchases from catalogs, TV pay the amount you owe within 30 days of the date printed
advertisements, magazines, the Internet); and on an assessment. Interest is calculated on tax from the day
• the items purchased are taxable in Illinois; after the original due date of your return through the date you
• you will use or consume these items in Illinois; and pay the tax. We will bill you for penalties and interest. For more
• you have not yet paid Illinois Sales Tax or an equivalent information about penalties and interest, see Publication 103,
amount to another state. Penalties and Interest for Illinois Taxes. To receive a copy of
this publication, visit our web site at tax.illinois.gov or call us
If you paid the Illinois Use Tax due for cigarette purchases
at 1 800 356-6302.
when you filed Form RC-44, do not include the cost from
those cigarette purchases in the figure you report on Line 1a. How do I get help?
Note: Some out-of-state businesses collect Illinois Sales Tax, If you have questions, you may
• visit our website at tax.illinois.gov
and their customers pay the tax just as they would pay state
sales tax to an Illinois retailer. You can check your receipt or • call our Taxpayer Assistance Division at 1 800 732-8866 or
invoice to determine if Illinois Sales Tax was collected. 217 782-3336
• call our TDD (telecommunications device for the deaf) at
When paying use tax on Form ST-44, may I take 1 800 544-5304
credit for taxes paid to another country or state? • write us at
If you purchase any item from another country, you must pay ILLINOIS DEPARTMENT OF REVENUE
Illinois the full use tax rate. PO BOX 19044
SPRINGFIELD IL 62794-9044 ST-44 back (R-12/09)