Illinois – Updated Sales and Use Tax and E911 Surcharge Publication

Salt Report 1249 – The Illinois Department of Revenue has updated its publication regarding sales and use tax to address the recently enacted prepaid wireless E911 surcharge and various other changes.  The focus of this publication is for retailers who file Form ST-1, Sales and Use Tax and the E911 Surcharge Return.
The information included in the publication will provide the sales tax information most retailers’ need to help you collect the proper amount of sales tax and E911 Surcharges, and to help you file your returns correctly.
As a retailer, you are responsible for:
  • Collecting the correct amount of sales tax on every taxable sale you make and
  • E911 Surcharge on transactions of prepaid wireless telecommunications service;
  • Properly documenting the tax-exempt sales you make;
  • Paying use tax on items used by your business if the items were purchased tax exempt or removed from inventory and not resold;
  • Filing a completed Form ST-1, Sales and Use Tax and E911 Surcharge Return,
  • Either electronically or by paper by the due date, to the Illinois Department of Revenue; and
  • Keeping complete and accurate books and records for all sales and purchases
The publication lists the new click-through nexus rules under which out-of-state retailers can determine whether they must register in Illinois. Other items discussed are collection discounts and reporting the over-collection of tax as well as the new E-911 charge, the revised requirements for WebFile, and the use of Tax-Prep software to file electronically.
Topics removed from the updated publication include: the documentation requirement for any exemptions from sales tax and E911 surcharges, and Telefile.
For Further Information: