Sales Tax Rate Change Summary

              Effective January 1, 2010, certain taxing
jurisdictions have imposed a local sales
tax or changed their local sales tax rate on
general merchandise sales. The following
taxes are affected:
home rule sales tax
non-home rule sales tax
county school facility sales tax
county public safety/facilities tax
business district sales tax
These local sales taxes are referred to in
this bulletin as “locally imposed sales tax.”
The new combined sales tax rate (i.e., state
and local sales taxes) will be preprinted
on Line 4a of Forms ST-1, Sales and Use
Tax Return, or ST-2, Multiple Site Form.
You must adjust your cash register and any
computer program so that beginning on
January 1, 2010, you will collect and pay
the correct sales tax. You need to contact
your software vendor if you use software to
create your forms.
What is taxed?
The same items of general merchandise
reported on Line 4a of Forms ST-1 and ST-2
that are subject to state sales tax are also
subject to the locally imposed sales tax.
Locally imposed sales tax does not apply to
sales of qualifying food, drugs, and
medical appliances1 that are reported on
Line 5a of Forms ST -1 and ST-2; or,
items that must be titled or registered
by an agency of Illinois state
government and reported on
Form ST-556, Sales Tax Transaction Return.
Note: Some jurisdictions may impose and
administer taxes not collected by the Il-linois
Department of Revenue. Contact your
municipal or county clerk’s offi ce for more
information.
How do I report an earlier sale that
was subject to a different tax rate?
If a sale was subject to a sales tax rate
different from the current sales tax rate,
report this sale on Line 8a.2
Note: Line 8a is used only to report sales
subject to a different sales tax rate. No other
use of Line 8a is permitted.
Where can I fi nd tax rate changes
or combined sales tax rates?
Pages 2 and 3 of this bulletin outline the
sales tax rate for each jurisdiction that
imposed a change in local sales tax rates
which becomes effective January 1, 2010.
For a complete list of all sales tax rates,
see the Tax Rate Finder on our Web site at
tax.illinois.gov.
How do I know if my sales are
subject to a business district sales
tax?
Your business address determines
whether business district sales tax
applies to your sales. Refer to our
Tax Rate Finder on our Web site at
tax.illinois.gov for a list of addresses.
To verify a tax rate or business district address,
select January 2010 on the Tax Rate Finder.
Sales Tax Rate Change Summary
To:
All retailers and servicepersons conducting business in
taxing jurisdictions that imposed a sales tax rate change
effective January 1, 2010
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
PO 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
Printed by authority of the State of Illinois
17.000 copies - 10/09- P.O. Number 2100188
FY 2010-09
October 2009
Brian Hamer
Director of Revenue
1 86 Ill. Adm. Code 130.310
2 86 Ill. Adm. Code 130.101 (a)