Sales Tax Rate Change Summary

              Effective July 1, 2009, 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; and
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 pre-printed
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 begin-ning
on July 1, 2009, 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 re-ported
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 regis-tered
by an agency of Illinois state
government and reported on
Form ST-556, Sales Tax Transaction
Return.
Note: Some jurisdictions may impose and ad-minister
taxes not collected by the Illinois De-partment
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 differ-ent
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?
Page 2 of this bulletin outlines the sales tax
rate for each jurisdiction that imposed a change
in local sales tax rates which become effective
July 1, 2009. 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 July 2009 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 July 1, 2009
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
7,000 copies - 5/09 - P.O. Number 2090720
FY 2009-10
May 2009
Brian Hamer
Director of Revenue
1 86 Ill. Adm. Code 130.310
2 86 Ill. Adm. Code 130.101 (a)