Form St-1-T, Line 2 Deductions Worksheet Sales And Use Tax Telefile Worksheet Instructions
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4Illinois Department of Revenue
Step 2: Taxable Receipts
Sales and Use Tax TeleFile Worksheet Instructions
Line 1 Write the amount you received from all
sales of merchandise and service, including
service charges and taxes collected. Do not
include purchases of merchandise on which
you are paying use tax in Step 5.
Note: You must include the county motor fuel
tax imposed in DuPage, Kane, and McHenry
counties in Line 1.
Line 2 Write the total amount of deductions
plus tax collected. Use the Form ST-1-T, Step
2, Line 2 Worksheet in these instructions to
figure this amount. The amount on Line 2
cannot be more than the total receipts you
wrote on Line 1. If so, you must file a claim for
credit (ST-1-X). See the instructions for
Form ST-1.
Line 3 The TeleFile system will subtract
General Information
What if I need a form or have
Line 2 from Line 1 and tell you the result.
general questions?
Complete Column A before you place your
Step 3: Tax on Receipts
call. You can make entries only on Line A, and
If you need to file a paper Form ST-1 or lose
You must determine what portion of the
Lines 1, 2, 4a, 5a, 6a, 7a, 12a, 13a, and 19.
your Form ST-1-T, call our Central Registra-
amount from Line 3 belongs on Lines 4a
tion Division at 217 785-3707.
Must I TeleFile?
through 8a. If you need to report for multiple
sites on Form ST-2, Multiple Site Form, you
You must TeleFile if we send you a preprinted
If you have a question about TeleFile, email
cannot TeleFile your return. You must submit
Form ST-1-T, Illinois Sales and Use Tax
us at sttelefile@revenue.state.il.us.
a paper Form ST-1 and paper Form ST-2.
TeleFile Worksheet. You may not file a paper
For all other questions, contact us at the
Form ST-1 except in the following limited
Sales from locations within Illinois
addresses and telephone numbers below.
circumstances:
Line 4a General merchandise base
• Visit our web site at tax.illinois.gov
Write the amount you received from sales of
• You have more than one business
• Call us at 1 800 732-8866 or
general merchandise, plus the amount you
location.
217 782-3336 or 1 800 544-5304 - TDD
received from the general merchandise you
• You need to use Line 17 of Form ST-1 to
(telecommunications device for the deaf)
sold in performing your service.
report the amount of prepaid Illinois Sales
• Write us at:
Tax on motor fuel.
Line 4b The TeleFile system will multiply
TAXPAYER ASSISTANCE DIVISION
• You need to use Line 18 of Form ST-1 to
Line 4a by your tax rate and tell you the result.
ILLINOIS DEPARTMENT OF REVENUE
report the amount of quarter-monthly
PO BOX 19044
Line 5a Food, drugs, and medical
payments that you remitted.
SPRINGFIELD ILLINOIS 62794-9044
appliances base
• You need to report an amount on one of
Write the amount you received from your sales
the following lines on Form ST-1:
of qualifying food, drugs, and medical appli-
Line-by-line Instructions
— Line 8a, Receipts taxed at other rates
ances, plus the amount you received from the
When completing this form, please round to
— Line 14a, Purchases at other rates
qualifying food, drugs, and medical appliances
the nearest dollar by dropping amounts of
— Line 16a, Manufacturer’s Purchase Credit
you sold in performing your service.
less than 50 cents and increasing amounts of
— Line 22, Excess tax collected
50 cents or more to the next higher dollar.
Line 5b The TeleFile system will multiply
— Line 24, Credit memorandum
Line 5a by your tax rate and tell you the result.
Step 1: Alcoholic Liquor Purchases
Note: You may file using another electronic
Line A, Total dollar amount of alcoholic
Sales from locations outside Illinois
filing option.
liquor purchased (invoiced and delivered)
Line 6a General merchandise base
What must I do if I receive Form
— If you are a liquor store, tavern, or a
Write the amount you received from general
restaurant that sells alcohol and you are not
merchandise you sold to a user in Illinois,
ST-1-T but I do not qualify to
required to remit quarter-monthly payments,
plus the amount you received from general
TeleFile my return?
you must report the total dollar amount of all
merchandise you sold for use in Illinois in
If you need to report an amount on Lines 8a,
alcoholic liquor invoiced and delivered during
performing your service.
14a, 16a, 22, or 24, call our Central Registra-
the liability period, regardless of when you
Line 6b The TeleFile system will multiply
tion Division at 217 785-3707, and request
actually remit payment to your distributor. By
Line 6a by 6.25 percent and tell you the result.
that a paper Form ST-1 be sent to you.
the 10th day of each month, each of your
Resume using TeleFile the first liability period
distributors should give you a statement that
Line 7a Food, drugs, and medical
for which you do not need to report an
identifies the total amount purchased during
appliances base
amount on these lines.
the previous month. This statement may be a
Write the amount you received from qualify-
summary for the month on the bottom of each
ing food, drugs, and medical appliances you
If you have more than one business location,
of your invoices or on a separate report.
sold to a user in Illinois, plus the amount you
prepay Illinois Sales Tax on motor fuel, or are
received from qualifying food, drugs, and
required to remit quarter-monthly payments,
Note: Liquor distributors will report to us the
medical appliances you sold for use in Illinois
you are not required to use TeleFile. Call our
value of alcoholic beverages invoiced and
in performing your service.
Central Registration Division at 217 785-3707,
delivered to each retailer the previous
and request that a paper Form ST-1 be sent to
month.
Line 7b The TeleFile system will multiply
you and that we update our records.
Line 7a by 1 percent and tell you the result.
ST-1-T instructions (R-2/06)
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