ST-1 Instructions (R-02/21)
Who must file Form ST-1?
You must file Form ST-1, Sales and Use Tax and E911 Surcharge
Return, if you are making retail sales of any of the following in
Illinois:
• general merchandise,
• qualifying foods, drugs, and medical appliances, and/or
• prepaid wireless telecommunications service.
“General merchandise” includes sales of most tangible personal
property including sales of
• soft drinks and candy;
• prepared food such as food purchased at a restaurant;
• photo processing (getting pictures developed);
• prewritten and “canned” computer software;
• prepaid telephone calling cards and other prepaid telephone
calling arrangements;
• repair parts and other items transferred or sold in conjunction
with providing a service under certain circumstances based on
the actual selling price; and
• grooming and hygiene products.
See 86 Ill. Adm. Code Part 130 for more information on general
merchandise.
“Qualifying food, drugs, and medical appliances” include
• food that has not been prepared for immediate consumption,
such as most food sold at grocery stores, excluding hot foods,
alcoholic beverages, candy, and soft drinks;
• prescription medicines and nonprescription items claimed
to have medicinal value, such as aspirin, cough medicine,
and medicated hand lotion, excluding grooming and hygiene
products; and
• prescription and nonprescription medical appliances that
directly replace a malfunctioning part of the human body, such
as corrective eyewear, contact lenses, prostheses, insulin
syringes, and dentures.
See 86 Ill. Adm. Code Part 130 for more information on qualifying
food, drugs, and medical appliances.
“Prepaid wireless telecommunications service” includes sales of
• prepaid telephone calling cards and other prepaid telephone
calling arrangements, and
• the minutes for “pay-as-you-go” phones.
How do I report sales of aviation fuel?
All sales of aviation fuel made on or after December 1, 2017, must
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
reported on Form ST-1, Step 2, Line 1, but then must be deducted
entirely from the ST-1 as an Other Deduction on Schedule A,
Line 16, using the write-in description “Sales of Aviation Fuel.”
When must I file my return?
You must file this return, along with any payment you owe, on or
before the 20th day of the month following the end of your reporting
period.
Note: If the due date falls on a weekend or holiday, your return and
payment are due the next business day.
The Department determines how often you must file a return based
on your initial registration and annual liability. Filing requirements
based on your average monthly liability are determined as follows:
• If your average monthly liability is greater than $200, the
Department may notify you that your filing frequency has been
changed to a monthly requirement.
• If your average monthly liability is between $50 and $200, the
Department may notify you that your filing frequency has been
changed to a quarterly requirement.
• If your average monthly liability is less than $50, the
Department may notify you that your filing frequency has been
changed to an annual requirement.
Can I file this return and pay the tax due
electronically?
Yes, you can use MyTax Illinois at mytax.illinois.gov to file your
Form ST-1. MyTax Illinois also allows for electronic payment of any
tax due.
You can also file Form ST-1 using a direct file service through an
outside vendor.
Note: Some taxpayers are mandated to file Form ST-1 electronically.
For more information, see our website at tax.illinois.gov.
What if I have multiple sites?
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
the rates of each particular location. You must complete and attach
Form ST-2, Multiple Site Form, to your Form ST-1 to show the
breakdown of taxes collected and paid from each site.
MyTax Illinois allows users to calculate their tax due for each
location on Form ST-2, Multiple Site Form, and combine their liability
on a single Form ST-1.
Remote retailers, as defined in Section 1 of the Retailers’
Occupation Tax Act (35 ILCS 120/1), and marketplace facilitators,
also defined in Section 1 of the Retailers’ Occupation Tax Act, also
must use Form ST-2 to report sales made to Illinois customers.
These sales are separated on Form ST-2 according to the local
government (i.e., city or county) where the customer is located.
How can I find out what tax, surcharge, and
assessment rates I should be collecting?
If you file electronically using MyTax Illinois, the rates will be
populated for you according to your registration. You can also use
the Tax Rate Database on our website at tax.illinois.gov to look
up location-specific tax rates. Depending upon the location of the
sale, the actual sales tax rate may be higher than the state rate of
6.25 percent (1.00 percent for qualifying food, drugs, and medical
appliances) because of home rule, non-home rule, mass transit,
park district, flood prevention district, county public safety, public
facilities or transportation, and county school facility tax. The E911
Surcharge has two different rates, one for Chicago locations and
one for non-Chicago locations. These rates can also be found on the
Tax Rate Database on our website. The ITAC Assessment rate is a
competitively neutral rate set by the Illinois Commerce Commission.
It changes annually on July 1. Use the Tax Rate Database, available
on our website at tax.illinois.gov to determine the current rate.
What if I add or discontinue one of my sites or
change locations?
MyTax Illinois allows users to add or remove their locations. Use the
Maintain Locations link in your Sales and Use Tax (ST-1) account in
MyTax Illinois. You also can contact us by calling 217 785-3707 or
writing to:
CENTRAL REGISTRATION DIVISION
ILLINOIS DEPARTMENT OF REVENUE
PO BOX 19030
SPRINGFIELD IL 62794-9030
Page 1 of 6
Illinois Department of Revenue
ST-1 Instructions
General Information
Printed by authority of the State of Illinois
Web only — One copy
