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   Illinois Department of Revenue

   ST-1          Instructions

                                                  General Information
Who must file Form ST-1?                                                    multiple locations only need to complete one Schedule GT with total 
You must file Form ST-1, Sales and Use Tax and E911 Surcharge               qualifying receipts for all locations. Do NOT complete a separate 
Return, if you are making retail sales of any of the following in Illinois: Schedule GT for each location. See the Schedule GT Instructions for 
 • general merchandise,                                                     specific instructions on filing. 
 • qualifying foods, drugs, and medical appliances, and/or                  Note: Do NOT file Schedule GT if you have no grocery tax 
 • prepaid wireless telecommunications service.                             suspension or state sales tax holiday receipts to report.
“General merchandise” includes sales of most tangible personal              When must I file my return?
property including sales of                                                 You must file this return, along with any payment you owe, on or before 
 • soft drinks and candy;                                                   the 20th day of the month following the end of your reporting period. 
 • prepared food such as food purchased at a restaurant;                    Note: If the due date falls on a weekend or holiday, your return and 
 • photo processing (getting pictures developed);                           payment are due the next business day.
 • prewritten and “canned” computer software; 
                                                                            The Department determines how often you must file a return based 
 • prepaid telephone calling cards and other prepaid telephone 
                                                                            on your initial registration and annual liability. Filing requirements 
   calling arrangements; 
                                                                            based on your average monthly liability are determined as follows: 
 • repair parts and other items transferred or sold in conjunction 
                                                                            • If your average monthly liability is greater than $200, the 
   with providing a service under certain circumstances based on 
                                                                              Department may notify you that your filing frequency has been 
   the actual selling price; and
                                                                              changed to a monthly requirement.
 • grooming and hygiene products. 
                                                                            • If your average monthly liability is between $50 and $200, the 
See 86 Ill. Adm. Code Part 130 for more information on general                Department may notify you that your filing frequency has been 
merchandise.                                                                  changed to a quarterly requirement.
“Qualifying food, drugs, and medical appliances” include                    • If your average monthly liability is less than $50, the 
 • food that has not been prepared for immediate consumption,                 Department may notify you that your filing frequency has been 
   such as most food sold at grocery stores, excluding hot foods,             changed to an annual requirement.
   alcoholic beverages, candy, and soft drinks;                             Can I file this return and pay the tax due electronically?
 • prescription medicines and nonprescription items claimed                 Yes, you can use MyTax Illinois at mytax.illinois.gov to file your 
   to have medicinal value, such as aspirin, cough medicine,                Form ST-1, and, if applicable, Form ST-2 and Schedule GT. MyTax 
   and medicated hand lotion, excluding grooming and hygiene                Illinois also allows for electronic payment of any tax due.
   products; and                                                            You can also file Form ST-1 using a direct file service through an 
 • prescription and nonprescription medical appliances that                 outside vendor. 
   directly replace a malfunctioning part of the human body, such 
   as corrective eyewear, contact lenses, prostheses, insulin               Note: Some taxpayers are mandated to file Form ST-1 electronically. 
   syringes, and dentures.                                                  For more information, see our website at tax.illinois.gov. 
See 86 Ill. Adm. Code Part 130 for more information on qualifying           What if I have multiple sites?
food, drugs, and medical appliances.                                        If you have one business but sell items at more than one location 
                                                                            (site), you must collect and remit sales and use taxes according to 
“Prepaid wireless telecommunications service” includes sales of
                                                                            the rates of each particular location. You must complete and attach 
 • prepaid telephone calling cards and other prepaid telephone 
                                                                            Form ST-2, Multiple Site Form, to your Form ST-1 to show the 
   calling arrangements, and
                                                                            breakdown of taxes collected and paid from each site.
 • the minutes for “pay-as-you-go” phones. 
                                                                            MyTax Illinois allows users to calculate their tax due for each 
How do I report sales of aviation fuel?                                     location on Form ST-2, Multiple Site Form, and combine their liability 
All sales of aviation fuel made on or after December 1, 2017, must          on a single Form ST-1.
be reported and the tax paid on Form ST-70, Aviation Fuel Sales 
and Use Tax Return. Receipts from sales of aviation fuel still will be      Remote retailers, as defined in Section 1 of the Retailers’ 
reported on Form ST-1, Step 2, Line 1, but then must be deducted            Occupation Tax Act (35 ILCS 120/1), and marketplace facilitators, 
entirely from the ST-1 as an Other Deduction on Schedule A,                 also defined in Section 1 of the Retailers’ Occupation Tax Act, also 
Line 16, using the description “Sales of Aviation Fuel.”                    must use Form ST-2 to report sales made to Illinois customers. 
                                                                            These sales are separated on Form ST-2 according to the local 
How do I report sales of qualifying food items during                       government (i.e., city or county) where the customer is located.
the 1% grocery tax suspension period from July 1, 2022, 
through June 30, 2023, or sales of items that qualify for                   How can I find out what tax, surcharge, and assessment 
the state sales tax holiday from August 5, 2022, through                    rates I should be collecting? 
August 14, 2022?                                                            If you file electronically using MyTax Illinois, the rates will be 
Retailers should report the receipts from sales of grocery tax              populated for you according to your registration. You can also use 
suspension and sales tax holiday items on Form ST-1, Lines 4a,              the Tax Rate Database on our website at tax.illinois.gov to look 
5a, 6a, 7a, 12a, and 13a and tax on these items on Lines 4b, 5b,            up location-specific tax rates. Depending upon the location of the 
6b, 7b, 12b, and 13b. Retailers must then use Schedule GT, Sales            sale, the actual sales tax rate may be higher than the state rate of 
and Use Tax Holiday and Grocery Tax Suspension Schedule, to                 6.25 percent (1.00 percent for qualifying food, drugs, and medical 
report receipts from sales of qualifying food items during the grocery      appliances) because of home rule, non-home rule, mass transit, 
tax suspension period or sales of qualifying items during the state         park district, flood prevention district, county public safety, public 
sales tax holiday and calculate the credit to be taken against the          facilities or transportation, and county school facility tax. The E911 
tax reported on Form ST-1. Retailers reporting these sales from             Surcharge has two different rates, one for Chicago locations and 
 ST-1 Instructions (R-04/23)               Printed by authority of the state of Illinois Web only — One copy                            Page 1 of 6

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General Information
one for non-Chicago locations. These rates can also be found on the It is important to keep your registration information updated so your
Tax Rate Database on our website. The ITAC Assessment rate is a returns will include the correct tax rates.
competitively neutral rate set by the Illinois Commerce Commission. Remote retailers and marketplace facilitators using MyTax Illinois
It changes annually on July 1. Use the Tax Rate Database, available to file Forms ST-1 and ST-2 must register a Changing Location site
on our website at tax.illinois.gov to determine the current rate. for each local government (i.e., city or county) where it has made a
What if I add or discontinue one of my sites or change sale.
locations? What if I need help?
MyTax Illinois allows users to add or remove locations using the If you need help, call us at 1 800 732-8866 or 217 782-3336, call our
Maintain Locations link in your Sales and Use Tax (ST-1) account. TDD-telecommunications device for the deaf at 1 800 544-5304, or
You also can contact us by calling 217 785-3707 or writing to: visit our website at tax.illinois.gov.
CENTRAL REGISTRATION DIVISION
ILLINOIS DEPARTMENT OF REVENUE
PO BOX 19030
SPRINGFIELD IL 62794-9030

Specific Instructions
When completing this form, please round to the nearest dollar by PA 102-0700, even if you did not actually charge your customers these
dropping amounts of less than 50 cents and increasing amounts of 50 taxes. Do not include purchases of merchandise on which you are
cents or more to the next higher dollar. You cannot report a negative paying use tax in Step 5.
amount of receipts on Form ST-1 or for any sales location on an ST-2 Line 2 - Enter the total amount of deductions from Line 30 of
filed with the ST-1. If you are taking a deduction for a refund to a Schedule A located on the back of Form ST-1. Retailers are allowed
customer and that deduction will result in negative receipts for Form to deduct the tax that would have been collected on retail sales of
ST-1 or for any sales location on an ST-2 filed with the ST-1, you must items that qualify for the grocery tax suspension or the sales tax
instead file an amended return for the period in which the sale was holiday and are included on Schedule GT as long as these taxes
originally reported. are also included in the amount on Step 2, Line 1 of the ST-1. The
Note: For most retailers, “site,” as used below, is the retail location amount of deductions on Line 2 cannot be more than the total
where the sales were made. For remote retailers and marketplace receipts you entered on Line 1. If so, you must file a claim for credit
facilitators only, “site” is the destination in Illinois where the item on Form ST-1-X, Amended Sales and Use Tax and E911 Surcharge
is delivered. Note also that remote retailers and marketplace Return, for the month you originally reported the sale.
facilitators must report the aggregate taxable receipts for all sales Line 3 - Subtract Line 2 from Line 1.
to that site (i.e., the taxpayer must combine all taxable receipts for
a single municipality or county (or a single business district within a Step 3: Tax on Receipts
All receipts on items that qualify for the grocery tax suspension or
municipality) under a single changing location site on Form ST-2).
the sales tax holiday and are included on Schedule GT, should be
Step 1: Alcoholic Liquor Purchases included on Form ST-1, Lines 4a, 5a, 6a, 7a, 12a, and 13a and tax
Line A, Total dollar amount of alcoholic liquor purchased on these receipts (even though not collected) should be included on
(invoiced and delivered) — If you are a liquor store, tavern, or Lines 4b, 5b, 6b, 7b, 12b, and 13b. If you report for multiple sites,
a restaurant that sells alcohol and you are not required to remit you must use Form ST-2, Multiple Site Form. See the instructions
quarter-monthly payments, you must report the total dollar amount for Form ST-2 for how to complete Step 3 of Form ST-1 with your
of all alcoholic liquor invoiced and delivered during the liability combined totals.
period, regardless of when you actually remit payment to your Sales from locations within Illinois
distributor. By the 10th day of each month, each of your distributors Note: If you are a multiple site retailer or serviceperson who also
should give you a statement that identifies the total amount has out-of-state locations, see the instructions for Lines 6a and 7a.
purchased during the previous month. This statement may be a Line 4a - General merchandise base
summary for the month on the bottom of each of your invoices or on Enter the portion of Line 3 that you received from sales of general
a separate report. merchandise, plus the amount you received from the general
Note: Liquor distributors will report to us the value of alcoholic merchandise you sold in performing your service.
beverages invoiced and delivered to each retailer the previous month. Line 4b - Multiply Line 4a by the tax rate. Tax rates are available in the
If you are not required to report your purchases, go to Step 2. Tax Rate Database on the Department’s website at tax.illinois.gov.
Line 5a - Food, drugs, and medical appliances base
Step 2: Taxable Receipts Enter the portion of Line 3 that you received from your sales of
Note: All sales of aviation fuel made on or after December 1, 2017, qualifying food, drugs, and medical appliances, plus the amount you
must be reported and the tax paid on Form ST-70, Aviation Fuel received from the qualifying food, drugs, and medical appliances
Sales and Use Tax Return. Sales of aviation fuel occurring prior you sold in performing your service.
to December 1, 2017, should be reported along with other general
Line 5b - Multiply Line 5a by the tax rate. Tax rates are available in the
merchandise sales on Form ST-1.
Tax Rate Database on the Department’s website at tax.illinois.gov.
Line 1 - You must include all of your receipts for this reporting
period on Form ST-1, Line 1. Enter the amount you received from all Sales from locations outside Illinois
sales of merchandise and service, including service charges, E911 Line 6a - General merchandise base
Surcharge, ITAC Assessment and all taxes collected. When including Enter the portion of Line 3 that you received from general
receipts for items that qualify for the grocery tax suspension or sales merchandise you sold to users in Illinois, plus the amount you
tax holiday and that are reported on Schedule GT, you must include received from general merchandise you sold for use in Illinois in
all taxes that would have been collected on these receipts but for performing your service.
ST-1 Instructions (R-04/23) Page 2 of 6

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Specific Instructions
Note: Remote retailers and marketplace facilitators cannot use • your cost of general merchandise an out-of-state serviceperson
Line 6a to report sales made to Illinois customers. Instead, remote used in performing a service for you, if Illinois tax was not paid.
retailers and marketplace facilitators must use Line 4a to report Line 12b - Multiply Line 12a by the tax rate. Tax rates are available in
these sales. the Tax Rate Database on the Department’s website at tax.illinois.gov.
Line 6b - Multiply Line 6a by the tax rate. Tax rates are available in the
Line 13a - Food, drugs, and medical appliances base
Tax Rate Database on the Department’s website at tax.illinois.gov.
Enter the sum of
Line 7a - Food, drugs, and medical appliances base • your cost of the qualifying food, drugs, and medical appliances
Enter the portion of Line 3 that you received from qualifying food, you purchased to use from an out-of-state retailer who did not
drugs, and medical appliances you sold to users in Illinois, plus collect Illinois tax from you,
the amount you received from qualifying food, drugs, and medical • your cost of the qualifying food, drugs, and medical appliances
appliances you sold for use in Illinois in performing your service. you purchased tax free to sell at retail, but instead used or
Line 7b - Multiply Line 7a by the tax rate. Tax rates are available in the consumed it yourself,
Tax Rate Database on the Department’s website at tax.illinois.gov. • your cost of the qualifying food, drugs, and medical appliances
Sales at prior rates you purchased tax free to sell in performing your service, but
Line 8a - Receipts taxed at other rates base instead used or consumed it yourself, or transferred subject to
Enter on this line only the receipts from sales of merchandise and use tax, and
service you made at a rate different from the current rate, which for • your cost of the qualifying food, drugs, and medical appliances
paper form filers who receive preprinted returns from the Department an out-of-state serviceperson used in performing a service for
is the rate printed in Lines 4a, 5a, 6a, and 7a. If you need instructions you, if Illinois tax was not paid.
on how to report receipts from current sales that you believe are Line 13b - Multiply Line 13a by the tax rate. Tax rates are available in
taxable at a different rate, call us at one of the contact numbers the Tax Rate Database on the Department’s website at tax.illinois.gov.
under “What if I need help?” in General Information above. Line 14a - Purchases taxed at other rates base
Line 8b - Multiply each amount in Line 8a by the correct tax rate, Enter the total of all purchases you made at rates different from the
add the results, and enter the total on Line 8b. rates printed in Lines 12a and 13a. This includes
Note: Check your math. Lines 4a + 5a + 6a + 7a + 8a must equal Line 3. • your cost of the general merchandise and qualifying food,
Line 9 - Add Lines 4b, 5b, 6b, 7b, and 8b. drugs, and medical appliances on which you paid tax to another
state at a rate lower than Illinois tax rates, and
Step 4: Retailer’s Discount and Net Tax on Receipts
• your cost of the general merchandise and qualifying food,
Line 10 - If you are required to file Form ST-1 electronically and have
drugs, and medical appliances an out-of-state serviceperson
not been approved for a waiver of that electronic filing mandate, you
used in performing a service for you, if Illinois tax was not paid.
are entitled to a discount only if you electronically file your return on
or before the due date and also timely pay the tax due. Line 14b - Multiply each amount in Line 14a by the correct rate, add
the results, and enter the total on Line 14b.
If you are not required to file Form ST-1 electronically (or if you are
Line 15 - Add Lines 12b, 13b, and 14b.
required to file Form ST-1 electronically but have been approved
for a waiver of that electronic filing mandate), you are entitled to a Step 6: Net tax due
discount if you mail or electronically file your return and payment on Line 16 - Add Lines 11 and 15.
or before the due date. Line 16a - Enter the total amount of Manufacturer’s Purchase Credit
If you are entitled to a discount, the discount amount is 1.75% (MPC) that you are using. This amount should include any MPC
of your tax due or $5 per calendar year, whichever is greater. you have received from your customers plus any MPC of your own
Retailers reporting receipts on items that qualify for the grocery tax that you are using to satisfy use tax on qualifying purchases for the
suspension or the sales tax holiday are authorized to include the current liability period.
amount of tax on receipts that would have been due on these items Generally, you cannot claim MPC credit on Form ST-1 for any
when calculating the discount allowed. reporting period after December 31, 2016.
Line 11 - Subtract Line 10 from Line 9. Line 17 - Complete Line 17 only if you prepay Illinois sales tax on
motor fuel. Enter the amount of sales tax you prepaid on motor fuel
Step 5: Tax on Purchases
by adding the total from the PST-2, Prepaid Sales Tax Statement of
Note: The figures you enter on Lines 12a, 13a, and 14a should not
Tax Paid, forms you are attaching to this return.
include amounts already contained in Lines 4a through 8a. Do not
include tax in these lines. Line 18 - Complete Line 18 only if you made quarter-monthly
(accelerated) payments. Include on this line any prior overpayment
Line 12a - General merchandise base
credit that you used to make these payments.
Enter the sum of
• your cost of the general merchandise you purchased to use from Line 19 - Add Lines 16a, 17, and 18.
an out-of-state retailer who did not collect Illinois tax from you, Line 20 - Subtract Line 19 from Line 16.
• your cost of general merchandise you purchased tax free to sell Step 7: Payment due
at retail, but instead used or consumed it yourself, Line 21 Enter the total amount of E911 Surcharge and ITAC
• your cost of general merchandise you purchased tax free to Assessment from Line 10 of Schedule B of Form ST-1.
sell in performing your service, but instead used or consumed it Line 22 - If you collected more tax, E911 Surcharge, or ITAC
yourself, or transferred subject to use tax, and Assessment than is due, enter your total excess tax, excess
ST-1 Instructions (R-04/23) surcharge, and excess assessment collected. Page 3 of 6

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                                                  Specific Instructions
Line 23 - If you are not including Schedule GT with your Form ST-1,     You owe a late-filing penalty if you do not file a processable 
add Lines 20, 21, and 22. If you are including Schedule GT with your    return by the due date, a late-payment penalty if you do not pay 
Form ST-1, add Lines 21 and 22 from your Form ST-1, and Line 11         the amount you owe by the original due date of the return or were 
from Schedule GT.                                                       required to make quarter-monthly payments and failed to do so, 
Line 24 - If you have a credit memorandum or prior overpayment          a bad check penalty if your remittance is not honored by your 
and you wish to use it towards what you owe, enter the amount you       financial institution, and a cost of collection fee if you do not pay 
are using.                                                              the amount you owe within 30 days of the date printed on a bill. 
Line 25 - Subtract Line 24 from Line 23. This is the amount of tax,     For more information, see Publication 103, Penalty and Interest for 
E911 Surcharge, and ITAC Assessment that you owe.                       Illinois Taxes, available on our website at tax.illinois.gov. 
Step 8: Sign below                                                      We will bill you for any penalty and interest amounts owed. 
We cannot process this form until it is signed by the owner, 
officer, or other person authorized to sign the return.                 Send your return and remittance to:
                                                                        ILLINOIS DEPARTMENT OF REVENUE
                                                                        RETAILERS’ OCCUPATION TAX
                                                                        SPRINGFIELD IL 62736-0001

                                               Schedule A Instructions
Total deductions claimed cannot be more than the total                  Line 6 - Manufacturing machinery and equipment (including 
receipts, including Prepaid Wireless E911 Surcharge,                    photoprocessing)
ITAC Assessment, and tax, on Step 2, Line 1 of                          Enter the amount you collected from the sale of qualifying 
Form ST-1.                                                              manufacturing machinery and equipment (including repair and 
When completing this schedule, please round to the nearest dollar       replacement parts) that produce items to be sold. Use Schedule A, 
by dropping amounts of less than 50 cents and increasing amounts        Line 8 to claim a deduction for qualifying graphic arts machinery and 
of 50 cents or more to the next higher dollar.                          equipment. Do not combine a deduction for graphic arts machinery 
Line 1 - Taxes collected on general merchandise sales and               and equipment with your deduction for manufacturing machinery 
service                                                                 and equipment on Schedule A, Line 6.
Enter the amount of tax you collected on your retail sales of general   Note: Beginning July 1, 2019, the manufacturing machinery and 
merchandise and tax you collected on general merchandise you            equipment exemption was expanded to include production-related 
sold in performing service. This includes food sold for immediate       tangible personal property purchased on or after July 1, 2019.
consumption, such as food sold at a restaurant. Retailers are           Line 7 - Farm machinery and equipment
allowed to deduct the tax that would have been collected on retail      Enter the amount you collected from qualifying farm machinery and 
sales of items that qualify for the sales tax holiday and are included  equipment (including repair and replacement parts) you sold for use 
on Schedule GT as long as these taxes are also included in the          in production agriculture.
amount on Step 2, Line 1 of the ST-1.
                                                                        Line 8 - Graphic arts machinery and equipment
Line 2 - Taxes collected on food, drugs, and medical appliances         Enter the amount you collected from qualifying graphic arts 
sales and service                                                       machinery and equipment (including repair and replacement 
Enter the amount of tax you collected on your retail sales of           parts). Do not combine a deduction for graphic arts machinery and 
qualifying food, drugs, and medical appliances and tax you collected    equipment with your deduction for manufacturing machinery and 
on qualifying food, drugs, and medical appliances you sold in           equipment on Schedule A, Line 6.
performing service. Retailers are allowed to deduct the tax that 
would have been collected on retail sales of items that qualify for the Note: The deduction for exempt graphic arts machinery and 
grocery tax suspension and are included on Schedule GT as long as       equipment cannot be claimed for any reporting period between 
these taxes are also included in the amount on Step 2, Line 1 of the    August 30, 2014, and June 30, 2017.
ST-1.                                                                   Line 9 - Supplemental Nutrition Assistance Program 
Line 3 - E911 Surcharge and ITAC Assessment collected                   (SNAP - formerly called food stamps)
Enter the amount of E911 Surcharge and ITAC Assessment you              Enter the amount you collected from customers who used SNAP 
  collected on your retail sales of prepaid wireless telecommunications benefits.
service.                                                                Line 10 - Enterprise zone 
Line 4 - Resale                                                         a) Sales of building materials
Enter the amount you collected from the items you sold to someone          Enter the amount you collected from sales of building materials to 
who will resell those items at retail. For each sale for resale you        a customer who will incorporate those materials into an enterprise 
make, the buyer must give you an Illinois certificate of resale or have    zone certified by the Illinois Department of Commerce and 
a blanket certificate of resale on file with you.                          Economic Opportunity (DCEO). You must maintain in your books 
Line 5 - Interstate commerce                                               and records the documentation obtained from the customer and 
Enter the amount you collected from merchandise you sold that was          required by the Department’s rules to support the exemption. 
shipped or delivered by you outside Illinois.                           b) Sales of items other than building materials
                                                                           Enter the amount you collected from sales of items other than 
                                                                           building materials to a business certified by DCEO to buy 
ST-1 Instructions (R-04/23)                                                                                                         Page 4 of 6

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                                        Schedule A Instructions
 consumables tax free. You must maintain in your books and              Line 15 - Sales of service
 records the documentation obtained from the customer and               Enter the total of any portion of all service transactions on which 
 required by the Department’s rules to support the exemption.           you did not charge your customers tax. Identify on the line provided 
 This amount can include, but is not limited to:                        the type of transaction that took place. Some examples of these 
 •    tangible personal property used or consumed in the                are transactions made by dry cleaners, hairdressers, medical 
      operation of pollution control facilities.                        professionals, pharmacists, and other servicepersons. 
 •    tangible personal property used or consumed within an             Line 16 - Other
      enterprise zone in the process of manufacturing or assembly       Identify other deductions. Add the amounts together and enter the 
      of tangible personal property for wholesale or retail sale or     total here.
      lease.                                                            These can include: 
 •    tangible personal property used or consumed within an             •  cash refunds — Enter the amount of cash refunds you made 
      enterprise zone in the process of graphic arts production if         to customers for merchandise they returned and on which you 
      used or consumed at a certified facility, including repair and       have paid tax to us during the preceding return period or have 
      replacement.                                                         now included on Step 2, Line 1 of your Form ST-1. Note: This 
 •    machinery and equipment used in the operation of a high              amount should not include the tax amount from the returned 
      impact service facility within the enterprise zone.                  item. 
 •    jet fuel used in the operation of high impact service facilities. •  newspaper and magazine sales — Enter the amount you 
 •    machinery and equipment used in the operation of an aircraft         collected from your sales of newspapers, magazines, and other 
      maintenance facility located within an enterprise zone.              periodicals.
Line 11 - High Impact Business                                          •  proceeds of mandatory service charges separately stated 
a) Sales of building materials                                             on customers’ bills for purchase and consumption of food 
   Enter the amount you collected from sales of building materials         and beverages, to the extent that the proceeds of the service 
 to a customer who will incorporate those materials into a high            charge are in fact turned over as tips or as a substitute for tips 
 impact business location certified by the DCEO.                           to employees who participate directly in preparing, serving, 
                                                                           hosting, or cleaning up the food or beverage function with 
b) Sales of items other than building materials                            respect to which the service charge is imposed.
 Enter the amount you collected from sales of items other than          •  amounts you collected from sales of qualified tangible personal 
 building materials to a business certified by DCEO as a high              property used in the construction or operation of a data center 
 impact business.                                                          that has been granted a certificate of exemption by DCEO. You 
 This amount can include, but is not limited to, tangible personal         must maintain in your books and records the documentation 
 property used or consumed:                                                obtained from the customer and required by the Department’s 
 •    by a high impact business in the process of manufacturing or         rules to support the exemption.
      assembly of tangible personal property for wholesale or retail    •  tax reported and paid on Form CMFT-1 under the County 
      sale or lease.                                                       Motor Fuel Tax Law (55 ILCS 5/5-1035.1) for motor fuel sold in 
 •    by a high impact business in the process of graphic arts             DuPage, Kane, Lake, McHenry, or Will County and tax reported 
      production if used or consumed at a certified facility,              and paid on Form MMFT-1 under the Municipal Motor Fuel Tax 
      including repair and replacement.                                    Law (65 ILCS 5/8-11-2.3) for motor fuel sold in a municipality in 
Line 12 - River edge redevelopment zone building materials                 Cook County
Enter the amount you collected from sales of building materials to      •  other deductions allowed in the Acts not listed on Schedule A, 
a customer who will incorporate the materials into real estate within      Lines 1 through 15 or Schedule A, Section 2. 
a River Edge Redevelopment Zone in accordance with the Act by 
remodeling, rehabilitating, or adding new construction.                 Line 17 - Total taxes and miscellaneous deductions
                                                                        Add the amounts on Lines 1 through 16, and enter the total. 
Line 13 - Exempt organizations
Enter the amount you collected from merchandise you sold                Lines 18 through 23 - State motor fuel tax
to organizations that are exempt from paying sales tax. For             For each type of fuel, enter the number of gallons you sold. Multiply 
each tax-exempt sale you make, you must obtain a copy of the            the number of gallons by the applicable state tax rate for that fuel 
organization’s Illinois Sales Tax exemption identification number.      type, and enter the total for each type of fuel. Motor fuel tax rates 
Note: Do not include motor fuel taxes reported on Schedule A,           are available in the Tax Rate Database on the Department’s website 
Line 16 or Schedule A, Section 2.                                       at tax.illinois.gov, under “Motor Fuel.”
                                                                        Note: Deduct any local motor fuel taxes on Schedule A, Line 16, 
Line 14 - Uncollectible debt on which tax was previously paid
                                                                        “Other.” Do not  include them on Schedule A, Lines 18 through 23. 
Enter amounts that have become worthless or uncollectible and on 
which tax previously has been paid. You must have charged off the       Lines 24 through 28 - Specific fuels sales tax exemptions
uncollectible amounts as bad debt in your records in accordance         Subtract all motor fuel taxes and all state and local sales taxes from 
with generally accepted accounting principles and have claimed the      the amount you received for the specific fuel types listed. Multiply 
uncollectible amounts as a deduction pursuant to Section 166 of the     your receipts for each type of fuel by its corresponding rate on 
Internal Revenue Code on your federal income tax return. Enter only     Schedule A, and enter the total for each type of fuel.
the amount of uncollectible debt. Do not include the tax paid in this 
amount.
 ST-1 Instructions (R-04/23)                                                                                                      Page 5 of 6

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Schedule A Instructions
Note: On Line 24, do not include receipts from sales that are Line 29 - Total motor fuel deductions
not subject to sales tax. The 20-percent Sales and Use Tax Add the amounts on Lines 18b through 27b and 28, and enter the
exemption for biodiesel blends (no less than 1% but no more total.
than 10% biodiesel) sunsets on December 31, 2018. Effective Line 30 - Total deductions
January 1, 2019, sales of these biodiesel blends are no longer Add the amounts on Lines 17 and 29, and enter this amount on
exempt and are subject to Illinois Sales Tax. Figures will no longer Schedule A, Line 30 and on Step 2, Line 2 of Form ST-1.
be allowed on Schedule A, Lines 24a and 24b. Note: This amount cannot exceed the amount reported on Step 2,
Line 1 of your ST-1 return.

Schedule B Instructions
When completing this schedule, please round to the nearest dollar Figure your breakdown of retail transactions for non-Chicago
by dropping amounts of less than 50 cents and increasing amounts locations
of 50 cents or more to the next higher dollar. Line 5a - Enter the portion of Line 1 receipts that were collected
Line 1 - Enter the total receipts from retail transactions of prepaid from retail transactions of prepaid wireless telecommunications
wireless telecommunications service. service at non-Chicago locations.
Note: Do not complete Schedule B in the same manner that you Line 5b - Multiply Line 5a by the combined E911 Surcharge and
complete Step 2 of Form ST-1. Instead Line 1 of Schedule B should ITAC Assessment rate for non-Chicago locations.
only report your receipts subject to the E911 surcharge and ITAC Note: The E911 rate for non-Chicago locations and the ITAC
Assessment, not all amounts collected for the reporting period. Assessment rate can be found in the Tax Rate Database on our
Do not include receipts from sales that are exempt from the E911 website at tax.illinois.gov under “Other Miscellaneous Taxes, Fees,
surcharge and ITAC Assessment. Also do not include the amount and Surcharges.”
of surcharge and assessment you actually collected from your
Line 6a - Enter the portion of Line 1 receipts that were collected
customers.
from retail transactions of prepaid wireless telecommunications
Figure your breakdown of retail transactions for Chicago service at non-Chicago locations at rates different from the
locations non-Chicago locations included on Line 5a. This line will only be
Locations within the city limits of Chicago are considered
Chicago locations for purposes of E911 Surcharge and ITAC used if a rate change should occur and you are remitting E911
Assessment collections. Surcharge or ITAC Assessment for receipts that were subject to the
Line 2a - Enter the portion of Line 1 receipts that were collected rate prior to the change.
from retail transactions of prepaid wireless telecommunications Line 6b - Multiply Line 6a by the combined E911 Surcharge and
service at Chicago locations. ITAC Assessment rate.
Note: Remote retailers and marketplace facilitators must use Line 7 - Add Lines 5b and 6b.
Line 2a to report sales of prepaid wireless telecommunications
Line 8 - Add Lines 4 and 7.
service made to Illinois customers in the city of Chicago.
Line 9 - If you are required to file Form ST-1 electronically and have
Line 2b - Multiply Line 2a by the combined E911 Surcharge and
not been approved for a waiver of that electronic filing mandate, you
ITAC Assessment rate for Chicago locations.
are entitled to a discount only if you electronically file your return on
Note: The E911 rate for Chicago locations and the ITAC or before the due date and also timely pay the tax, surcharge, and
Assessment rate can be found in the Tax Rate Database on our assessment due.
website at tax.illinois.gov under “Other Miscellaneous Taxes, Fees,
If you are not required to file Form ST-1 electronically (or if you are
and Surcharges.”
required to file Form ST-1 electronically but have been approved
Line 3a - Enter the portion of Line 1 receipts that were collected for a waiver of that electronic filing mandate), you are entitled to a
from retail transactions of prepaid wireless telecommunications discount if you mail or electronically file your return and payment on
service at Chicago locations at rates different from the Chicago or before the due date.
locations included on Line 2a. This line will only be used if a rate
If you are entitled to a discount, multiply Line 8 by 3% (.03).
change should occur and you are remitting E911 Surcharge or ITAC
Assessment for receipts that were subject to the rate prior to the Line 10 - Subtract Line 9 from Line 8 and enter this amount on
change. Line 10 and on Step 7, Line 21 of Form ST-1.
Note: Remote retailers and marketplace facilitators must use
Line 3a to report sales of prepaid wireless telecommunications
service made to Illinois customers not in the city of Chicago.
Line 3b - Multiply Line 3a by the combined E911 Surcharge and
ITAC Assessment rate.
Line 4 - Add Lines 2b and 3b.

ST-1 Instructions (R-04/23) Page 6 of 6

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