Effective July 1, 2023, retailers should resume collection of the state one-percent (1%) low rate on sales of groceries normally taxed at this rate. Public Act 102-0700 suspended the state one-percent (1%) low rate of sales and use tax on retail sales of groceries normally taxed at this rate from July 1, 2022, through June 30, 2023. For more information, read FY 2023-22, Grocery Tax Suspension Period Concludes June 30, 2023.
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Sales & Use Tax Forms
Effective January 1, 2021, remote retailers, as defined in Section 1 of the Retailers' Occupation Tax Act (35 ILCS 120/1), and sometimes marketplace facilitators, also defined in Section 1 of the Retailers' Occupation Tax Act, must report sales made to Illinois customers using Forms ST-1 and ST-2. For more information, see our Resource Page for Destination-Based Sales Tax.
| Name | Description |
|
|---|---|---|
| ST-1 |
Instructions (html) English (pdf) |
Sales and Use Tax and E911 Surcharge Return for reporting periods January 2024 and after |
| ST-1 | Instructions | Sales and Use Tax and E911 Surcharge Return for reporting periods December 2023 and prior |
| Sch. GT |
Instructions |
Schedule GT, Sales and Use Tax Holiday and Grocery Tax Suspension Schedule. |
| ST-1-X |
Instructions (html) English (pdf) |
Amended Sales and Use Tax and E911 Surcharge Return for reporting periods January 2024 and after |
| ST-1-X | Instructions | Amended Sales and Use Tax and E911 Surcharge Return for reporting periods December 2023 and prior |
| Sch. GT-X |
Instructions |
Schedule GT-X, Amended Sales and Use Tax Holiday and Grocery Tax Suspension Schedule. |
| CRT-61 |
| Certificate of Resale |
| CRT-62 |
| Certificate of Purchase for Expanded Temporary Storage |
| CRT-63 | Sales Through Marketplace Facilitator Certificate | |
| EZ-1 |
| Certificate of Exempt Purchase for Building Materials |
| PST-1 | Instructions | Prepaid Sales Tax Return for Reporting Periods January 2024 and After |
| PST-1 | Instructions | Prepaid Sales Tax Return for Reporting Periods December 2023 and Before |
| PST-1-X | Instructions | Amended Prepaid Sales Tax Return for Reporting Periods January 2024 and After |
| PST-1-X | Instructions | Amended Prepaid Sales Tax Return for Reporting Periods December 2023 and Before |
| PST-2 | Prepaid Sales Tax Statement of Tax Paid for Reporting Periods January 2024 and After | |
| PST-2 | Prepaid Sales Tax Statement of Tax Paid for Reporting Periods December 2023 and Before | |
| Sch. RE | Resale and Exempt Organization Schedule | |
| ST-2 | Instructions |
Multiple Site Form - Instructions updated 07/08/2022 to include information for Schedule GT, Sales and Use Tax Holiday and Grocery Tax Suspension Schedule |
| ST-2-X | Instructions | Amended Multiple Site Form - Instructions updated 07/08/2022 to include information for Schedule GT-X, Amended Sales and Use Tax Holiday and Grocery Tax Suspension Schedule |
| ST-2-DP |
Instructions | Direct Pay Multiple Site Form - Use MyTax Illinois to file. |
| ST-2-DP-X |
Instructions | Amended Direct Pay Multiple Site Form - Use MyTax Illinois to file. |
| ST-6 | Claim for Sales and Use Tax Overpayment / Request for Action on a Credit Memorandum |
|
| ST-44 | Instructions | Illinois Use Tax Return |
| ST-586 | Annual Certification of No Solicitation | |
| ST-587 | Exemption Certificate (for Manufacturing, Production Agriculture, and Coal and Aggregate Mining) | |
| ST-589 | Certificate of Eligibility for Sales and Use Tax Exemption — Community Water Supply | |
| ST-590-M | Instructions | Certificate of Eligibility for Military Purchase Exemption |
| ST-591 | Instructions | Certificate of Exemption Eligibility for Qualified Purchases of Home-Delivered Meals |
| STS-80 | Request for Vending Machine Decals |
|