Illinois Sales Tax Rules and Regulations - Taxify

Illinois State Sales Tax

Quick Guide

Contact Information

Website: www.revenue.state.il.us
Phone: (800) 732-8866

Sales Tax Rate

Base Rate: 6.250%

Illinois Sales Tax Facts

Is Illinois a destination or origin based state? Origin
Is Illinois a SST Certified State? No
Are zero file returns required in Illinois? Yes

Illinois Nexus Information

Triggers for Nexus

Delivery vehicles
Employee
Independent contractors or representatives
Office
Property
Warehousing

Does Amazon Have Warehousing in Illinois?

No

Illinois Filing Dates

Monthly

January collections – February 20
February collections – March 20
March collections – April 20
April collections – May 20
May collections – June 20
June collections – July 20
July collections – August 20
August collections – September 20
September collections – October 20
October collections – November 20
November collections – December 20
December collections – January 20

Quarterly

Q1 – April 20
Q2 – July 20
Q3 – October 20
Q4 – January 20

Annual

January 20

Other Illinois Sales Tax Information

Filing Requirements: The preferred method of reporting sales and use tax is electronically. Paper returns are allowed in limited situations. If you prefer not to file online and are not allowed to file via paper there is an option to file by phone through TeleFile.

The department’s Sales Tax TeleFile program allows retailers to file their sales tax returns by phone. TeleFile allows taxpayers to pay their Form ST-1 balance due during the filing call, provided they are already registered in the Electronic Funds Transfer Program. Participants are mailed instructions and a Personal Identification Number (PIN) that serves as an electronic signature for the TeleFiled return. You must TeleFile if you are sent a preprinted Form ST-1-T, Illinois Sales and Use Tax TeleFile Worksheet or you may file online.

Filing via a paper Form ST-1 is only allowed in the following limited circumstances: 1) you have more than one business location; 2) you need to use Line 17 to report the amount of prepaid Illinois Sales Tax on motor fuel; 3) you need to use Line 18 of Form ST-1 to report the amount of quarterly monthly payments that you remitted; or 4) you need to report an amount on any of the following lines on Form ST-1: receipts taxed at other rates, purchases at other rates, manufacturer’s purchase credit, excess tax collected, or a credit memorandum.

What Will You Need: Illinois provides comprehensive line-by-line instructions for purposes of filing Form ST-1. It is highly suggested that you read through the instructions before filing in order to understand the types of information required for filing purposes.

Register For a Sales Tax License: To register in Illinois you must either do so online or complete and mail Form REG-1, Illinois Business Registration Application, to us at the address on the form.

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