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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
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