Superseded Sales Tax Rate Change Summary

              Effective July 1, 2004, certain units of
local government have either imposed
home rule sales tax, non-home rule
sales tax, or county public safety sales
tax on sales of general merchandise,
and some that have previously imposed
these taxes have changed their rates.
The new state and local combined rate
is preprinted on Line 4a of Form ST-1,
Sales and Use Tax Return, or Form
ST-2, Multiple Site Form, as a total
general merchandise rate. The com-bined
rate is also shown in the table on
the back of this bulletin.
It may be necessary to adjust your cash
registers and any computer programs
you use so that, beginning on July 1,
you will collect and pay the correct
amount of tax.
For a complete listing of statewide
sales tax rates, see the July 1, 2004,
version of our Publication ST-25, Illinois
Sales Tax Rate Reference Manual.
What is taxed?
You must collect home rule sales tax,
non-home rule sales tax, and county
public safety sales tax on sales of
general merchandise (reported on
Line 4a of Form ST-1 and Form ST-2).
The same items of general merchan-dise
reported on Form ST-1 and Form
ST-2 that are subject to state sales tax
are also subject to home rule sales tax,
non-home rule sales tax, or county
public safety sales tax.
Home rule sales tax, non-home rule
sales tax and county public safety sales
tax do not apply to sales of qualifying
food, drugs, and medical appliances*
(reported on Line 5a of Form ST-1 and
Form ST-2).
Also, home rule sales tax, non-home rule
sales tax, and county public safety sales
tax do not apply to items that must be
titled or registered by an agency of Illinois
state government (reported on Form
ST-556, Sales Tax Transaction Return).
Please note that units of local govern-ment
may impose and administer other
taxes that are not collected by the Illinois
Department of Revenue. Please contact
your municipal or county clerk’s office for
more information.
What do I do when a customer
pays me on or after July 1 for a
purchase that was delivered earlier
and taxed at a different rate?
If the original purchase was subject to a
tax rate that is different from the rate in
Line 4a of Form ST-1 or Form ST-2, you
must report these receipts on Line 8a.
Note: Line 8a is to be used only to
report receivables subject to a previous
tax rate. No other use of this line is
permitted.
Where can I find the amount of
the tax rate changes and the new
combined rate?
The table on the back of this bulletin
outlines the sales tax rates for general
merchandise effective July 1, 2004, for
each of the units of local government in
Illinois that have imposed a change in local
sales tax rates. You will find the com-bined
rate preprinted on your Form ST-1
and Form ST-2 for each reporting period.
The sales tax rate changes listed on the
back of this bulletin are the only rate
changes effective July 1, 2004, that will
be reflected on your Form ST-1 and
Form ST-2.
* 86 Ill. Adm. Code 130.310
Superseded Sales Tax Rate Change Summary
FY 2004-24-A
June 2004
Illinois Department of Revenue
Informational Bulletin
For information
or forms...
To:
All Retailers and Servicepersons Conducting Business in Units
of Local Government That Have Imposed a Sales Tax Rate
Change Beginning July 1, 2004
This bulletin supersedes Informational Bulletin FY 2004-24.
On Page 2, the location in bold has been added.
Call us at:
1 800 732-8866 or
217 782-3336
Call our TDD
(telecommunications device
for the deaf) at:
1 800 544-5304
Write us at:
Illinois Department of Revenue
P.O. Box 19044
Springfield, IL 62794-9044
Visit our Web site at:
www.ILtax.com
Call
“Illinois Tax Fax,” our
fax-on-demand service, at:
217 785-3400
Call
our 24-hour
Forms Order Line at:
1 800 356-6302
Brian A. Hamer
Director of Revenue
Printed by authority of the State of Illinois