Illinois Department Of Revenue St-556 Sales Tax Transaction Return Instructions (1) For Sales From Illinois Locations printable pdf download

Illinois Department of Revenue

ST-556 Sales Tax Transaction Return Instructions (1) for Sales from

Illinois Locations

General Information

Who must file Form ST-556?

What if I make a mistake while filling out a

preprinted paper form?

If you sell items at retail in Illinois that are of the type that must be

titled or registered by an agency of Illinois state government (i.e.,

If you make a mistake on a preprinted paper Form ST‑556, write

vehicles, watercraft, aircraft, trailers, and mobile homes), you

“VOID” across the form. Keep the voided return in your records

must report these sales on Form ST‑556, Sales Tax Transaction

for at least 42 months. Do not send the form to us.

Return. Do not file Form ST‑556 if the item is being sold for lease.

What if I need help?

Instead, use Form ST‑556‑LSE, Transaction Return for Leases.

If you need help, call us at 1 800 732-8866 or 217 782-3336,

Note, however, that you also must file Form ST‑556 if you are a

call our TDD‑telecommunications device for the deaf at

leasing company selling such items at the end of a lease, but use

1 800 544-5304, or visit our website at tax.illinois.gov.

the Form ST‑556 instructions for leasing companies selling at

retail (ST‑556[2]) to assist you in completing the return properly.

How can I file Form ST-556?

Form ST‑556 can be filed electronically using MyTax Illinois,

available on our website at tax.illinois.gov. Preprinted paper

forms also can be issued from the Illinois Department of Revenue

in limited quantities by calling our Central Registration Division

at 217 785-3707. You also can request preprinted returns using

MyTax Illinois. Each preprinted form displays information for each

of your business locations. Related sales and use tax forms are

available on our website at tax.illinois.gov.

Specific Instructions

1 Enter the purchaser’s name and address

4 Describe the trade-in, if any

The purchaser’s name and address must be the same as the

If you did not claim a qualified trade‑in, skip this section and go to

name and address on the application for title or registration. If

Section 5.

there is more than one purchaser, be sure to enter each name.

If you claimed a qualified trade‑in, enter the type of item traded

in (e.g., automobile, truck, airplane, boat, trailer). Next, enter the

2 Describe the item sold

appropriate identification number, year, make, body style, and

Check the correct box (A – E) to show the type of item sold. If the

model of the trade‑in.

type of item sold is not identified in boxes A – E, check box F and

What is a qualified trade-in?

enter the type of item sold.

A qualified trade‑in is an item

Check the correct box to show whether the item sold is new or

•

that the purchaser gives you to reduce the selling price (in

used.

part or in full) of the item sold;

Next, enter the appropriate identification number for the item

•

that you are allowed to subtract from the selling price; and

sold, such as a vehicle identification number (VIN) for vehicles,

•

that you are in the business of selling.

trailers, and mobile homes, a hull identification number (HIN) for

You are “in the business of selling” a particular kind of item if you

watercraft, or (N) number for aircraft.

hold yourself out to the public as being engaged in (or habitually

Finally, enter the year, make, body style, and model of the item

engage in) selling such items.

sold.

Example: You may claim the trade‑in of a boat on an auto if you

Note: If you sold more than one type of item (e.g., a watercraft

are in the business of selling both boats and autos.

and a trailer) or more than one item of the same type (e.g.,

However, you may not claim the trade‑in of a boat on an auto if

three motor vehicles) you generally must complete a separate

you are in the business of selling only autos.

Form ST‑556 for each item sold. If, however, you wish to report

5 Exempt or sale to a nonresident

sales for resale or sales for use as rolling stock of more than

one of the same type of item to the same purchaser with the

If the sale is to an Illinois resident and also taxable, skip this

same date of delivery, you may file Form ST‑556‑R, Resale

section and go to Section 6.

and Rolling Stock Fleet Exemption Schedule, with a single

If the sale is exempt from tax, check the correct box (A – F), and

Form ST‑556.

complete Section 6, Lines 1 and 2.

If the sale is to a nonresident purchaser who is subject to tax

3 Enter the date of delivery

(i.e., a non‑reciprocal purchaser), complete box A as instructed

Enter the month, day, and year in which the purchaser took

below and complete all of Section 6.

possession of the item. If the purchaser has been leasing the

If you are not required to submit title or registration paperwork on

item and, therefore, already has possession of it, enter the date

the item, send the return directly to us at:

you applied for a change in the title.

ILLINOIS DEPARTMENT OF REVENUE

Note: This return is due no later than 20 days after the date of

RETAILERS’ OCCUPATION TAX

delivery.

PO BOX 19042

SPRINGFIELD IL 62794-9042

ST‑556 (1) Instructions (R‑06/16)

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Illinois Department Of Revenue St-556 Sales Tax Transaction Return Instructions (1) For Sales From Illinois Locations

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