Form Art-2 Draft -Multiple Site Form Attach To Form Art-1 2010 (Page 2 of 2) in pdf

Form ART-2 General Information

Who must ﬁ le form ART-2?

What if I need help or additional forms?

If you make rentals from more than one site in Illinois or, if you are

If you need a preprinted form, call our Central Registration Division

renting or leasing from an out-of-state location a qualiﬁ ed automobile

at 217 785-3707. For forms that are not preprinted, you may call our

(as deﬁ ned on Form ART-1) that is titled and registered in this state,

24-hour Forms Order Line at 1 800 356-6302.

county or municipality that imposes a County or Municipal Renting

For additional information, call our Taxpayer Assistance

Occupation and Use Tax you must complete this form and attach it

Division at 1 800 732-8866 or 217 782-3336; or call our

to your Form ART-1, Automobile Renting Occupation and Use Tax

TDD-telecommunications device for the deaf at 1 800 544-5304. You

Return.

may also visit our web site at tax.illinois.gov.

How do I report my rental receipts?

Can I computer-generate my own form?

You must report your rental receipts for each of the sites printed on

In general, you must use forms prescribed by the Illinois Department

this form. See Form ART-1 for a deﬁ nition of “qualifying” rentals.

of Revenue. Separate statements not on forms provided or approved

by the department will not be accepted and you will be asked for

What if I add or discontinue one of my sites or change locations?

appropriate documentation.

If you are doing business from a site that is not printed on this form,

write the name and address of the site and report your qualifying sales.

You must have our approval before you can use any form other

than the one we send you. Failure to comply with this requirement

To add a site and obtain your correct location code and tax rate,

may result in the delay of processing your return or generating any

you must contact the Central Registration Division by calling

credit. If you would like to computer generate your own form, send a

217 785-3707 or writing us at Central Registration Division,

sample to:

Illinois Department of Revenue, PO BOX 19030, Springﬁ eld,

IL 62794-9030. It is important to keep your registration information

OFFICE OF PUBLICATION MANAGEMENT (3-375)

updated so your returns will include the correct tax rates.

ILLINOIS DEPARTMENT OF REVENUE

101 W JEFFERSON

SPRINGFIELD IL 62702

Speciﬁ c Instructions

Note: When completing this form, please round to the nearest dollar

Line 10

by dropping amounts less than 50 cents and increasing amounts of

If applicable, multiply Line 4a by the rate of mass transit tax for each site.

50 cents or more to the next higher dollar.

Line 11 Metropolitan Pier and Exposition Authority (MPEA) Tax

Site where the taxable rentals were made or site for

which Automobile Renting Use Tax is being paid.

Line 11a For each of your sites in Cook County, complete (A)-(C):

Write any information that is missing. If you need to add additional

(A) Write your site receipts included on

sites, write the location code, name, and address of each site.

Line 3 of your Form ART-1.

____________

(B) Write your livery and taxi receipts included on

Figure the tax due for each site

Line A above.

____________

Note: This schedule must be completed properly to ensure that

Automobile Renting Occupation and Use Tax, if due, is allocated

here and on Line 11a.

____________

properly

Line 11b

Multiply Line 11a by the rate of MPEA tax for each site.

Line 4a

For each site, write the amount of receipts subject to Automobile

Page totals (Lines 4a through 11b)

Renting Occupation and Use Tax.

Complete the page totals for each page. The sum of all combined

Form ART-2, page totals, must equal the corresponding lines on

Line 4b

Form ART-1.

Multiply Line 4a by the state rate for each site.

Line 9

Multiply Line 4a by the rate of local tax for each site.

*ZZZZZZZZZ*

ART-2 back (R-11/09)

Form Art-2 Draft -Multiple Site Form Attach To Form Art-1 2010 Page 2

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