Retailers Overview of Sales and Use Tax

              About this publication
The focus of this publication is for retailers who fi le Form ST-1, Sales and Use Tax
Return.
Knowing how Illinois Sales and Use Tax laws apply to your business can save you time,
trouble, and money. The information included in this publication will supply you with the
general sales tax information most retailers need, help you collect the proper amount of
tax due, and help you fi le your returns correctly.
As a retailer, you are responsible for
collecting the correct amount of sales tax on every taxable sale you make;
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;
sending the sales tax you have collected and the use tax you owe with your
completed Form ST-1, Sales and Use Tax Return, by the due date, to the Illinois
Department of Revenue; and
keeping complete and accurate books and records for all sales and purchases.
Publications that cover other sales taxes and fees, service occupation tax, and specifi c
sales tax applications are or will soon be available on our web site.
Publication 113 September 2010
Retailer’s Overview of Sales and Use Tax
The information in this publication
is current as of the date of the
publication. Please visit our web site at
tax.illinois.gov to verify you have the
most current revision.
This publication is written in the plain
English style so the tax information
is easier to understand. As a result,
we do not directly quote Illinois
statutes or the Illinois Administrative
Code. The contents of this publication
are informational only and do not
take the place of statutes, rules, or
court decisions. Visit our web site at
tax.illinois.gov to view the statutes
and rules regarding the various topics
covered in this publication for further
clarifi cation or more detail. All of the
sections and parts referenced can be
found in Title 86 of the Code.
Taxpayer Bill of Rights
You have the right to call the Department of Revenue for help in resolving tax problems.
You have the right to privacy and confi dentiality under most tax laws.
You have the right to respond, within specifi ed time periods, to department notices by asking questions, paying the amount due,
or providing proof to refute the department’s fi ndings.
You have the right to appeal department decisions, in many instances, within specifi ed time periods, by asking for department
review or by taking the issue to court.
If you have overpaid your taxes, you have the right, within specifi ed time periods, to a credit (or, in some cases, a refund) of that
overpayment.
For more information about these rights and other department procedures, you may write us at the following address:
Problems Resolution Offi ce
Illinois Department of Revenue
PO Box 19014
Springfi eld, IL 62794-9014
Get forms and other information faster and easier at tax.illinois.gov
Illinois Department of Revenue
Brian Hamer, Director