Enterprise Zone for the City of South Beloit, Village of Rockton,and Winnebago County

              Enterprise Zone for the City of
South Beloit, Village of Rockton,
and Winnebago County
For information . . .
Visit our web site —
tax.illinois.gov
Call us —
1 800 732-8866 or
1 217 782-3336
1 800 544-5304 (TDD only)
Write us —
Illinois Department of Revenue
P.O. Box 19044
Springfi eld, IL 62794-9044
For forms . . .
Visit our web site —
tax.illinois.gov
Call our Forms Order Line —
1 800 356-6302
This bulletin is written to in-form
you of recent changes;
it does not replace statutes,
rules and regulations, or
court decisions.
Illinois Department of Revenue
Informational Bulletin
FY 2010-16
June 2010
Brian Hamer
Director of Revenue
The purpose of this bulletin is to notify
you that effective March 1, 2010, the
Enterprise Zone for the City of South
Beloit, Village of Rockton, and Winnebago
County has expired. Several exemptions
related to the enterprise zone will no
longer be available. They include:
• the exemption for purchases of building
materials for incorporation into real
estate in the expired enterprise zone
by means of remodeling, rehabilitation,
or new construction.
• exemption for the out-of-state
purchase of natural gas for use by a
business located within the expired
enterprise zone.
How does this affect me as a
retailer of building materials?
Any sale of building materials you make
for incorporation into real estate within the
expired enterprise zone will be subject
to Retailers’ Occupation Tax. You will be
required to collect tax on the sale and
include it as taxable receipts on your
Form ST-1, Sales and Use Tax Return.
How does this affect me as a
consumer?
Any purchase of building materials you make
for incorporation into real estate located within
the expired enterprise zone will be subject to
Use Tax. If your supplier does not charge you
tax, you will need to self assess Use Tax and
remit it to the department on Form ST-1, Sales
and Use Tax Return.
How does this affect me as a
supplier of natural gas?
Suppliers delivering to a business located in
the expired enterprise zone that had been
previously exempted must now collect the
Gas Use Tax on such purchases. You will be
required to collect tax and include the receipts
on your Form RG-1, Gas Tax Return.
How does this affect me as a
consumer of natural gas?
If you are a business located within the
expired enterprise zone, you will incur Gas
Use Tax on out-of-state purchases of natural
gas. If your supplier does not charge you tax,
you will need to self assess Gas Use Tax.
You will need to register with the department
to self assess Gas Use Tax by completing
Form REG-10, Gas Use Tax Self-Assessing
Purchase Application and report your
purchases on Form RG-1, Gas Tax Return.
Printed by authority of the State of Illinois
copies -6/10 -P.O. Number 2100720