Fillable Form Ds-1 - Dry-Cleaning Solvent Tax Return (2006) (Page 2 of 2) in pdf

Form DS-1 Instructions

General Information

Step-by-Step Instructions

Who must file this return?

If you are a supplier of dry cleaning solvents, complete Steps 1, 2, 4,

and 5. You must also complete and attach Form DS-7, Schedule A.

You must file Form DS-1, Dry-Cleaning Solvent Tax Return, if you are

in the business of selling dry cleaning solvents in Illinois and you

If you are a dry-cleaning facility operator and purchased dry cleaning

maintain a place of business in Illinois. You must also file this form if

solvents from an unregistered out-of-state supplier, complete

you purchased dry cleaning products from an out-of-state supplier

Steps 1, 3, 4, and 5.

who is not registered to collect this tax.

Step 2:

Figure your tax on sales of dry cleaning

How do I determine if my dry cleaning solvents are

solvents

chlorine based, petroleum based, or green?

L ine 5a - Write the total number of gallons of chlorine-based solvents

The Dry Cleaner Environmental Response Trust Fund Council deter-

you sold during the quarter for which you are filing this return.

mines which products are chlorine-based solvents, petroleum-based

Line 5b - Write the total number of gallons of chlorine-based solvents

solvents, and which are green solvents. All dry cleaning solvents are

you sold to facilities identified in “What sales are exempt from the

considered chlorine based unless the council determines otherwise.

Dry-Cleaning Solvent Tax?” during the quarter for which you are filing

Contact the council for further information.

this return.

What sales are exempt from the Dry-Cleaning

Line 6a - Write the total number of gallons of petroleum-based sol-

Solvent Tax?

vents you sold during the quarter for which you are filing this return.

Sales of dry cleaning solvent to the following facilities are exempt

Line 6b - Write the total number of gallons of petroleum-based sol-

from the Dry-Cleaning Solvent Tax:

vents you sold to facilities identified in “What sales are exempt from

• a facility located on a United States military base

the Dry-Cleaning Solvent Tax?” during the quarter for which you are

• an industrial laundry, a commercial laundry, or a linen supply facility

filing this return.

• a prison or other penal institution that dry cleans only as part of a

Line 7a - Write the total number of gallons of green solvents you sold

correctional industries program to provide dry cleaning to persons

not for use in a virgin facility during the quarter for which you are

who are incarcerated in a prison or penal institution or to resident

filing this return.

patients of a state-operated mental health facility

Line 7b - Write the total number of gallons of green solvents you sold

• a not-for-profit hospital or other health care facility

not for use in facilities identified in “What sales are exempt from the

• a facility presently or formerly located on federal or state govern-

Dry-Cleaning Solvent Tax?” during the quarter for which you are filing

ment property

this return.

• a facility that will not use the dry cleaning solvent in a dry cleaning

Line 8a - Write the total number of gallons of green solvents you sold

operation

for use in a virgin facility during the quarter for which you are filing

When should I file this return?

this return.

Form DS-1 is due on or before the 25th day of the month following

Line 8b - Write the total number of gallons of green solvents you sold

the quarter for which the return is filed. Your return due dates are

for use in a virgin facility identified in “What sales are exempt from the

April 25, July 25, October 25, and January 25.

Dry-Cleaning Solvent Tax?” during the quarter for which you are filing

this return.

What must I attach to this return?

If you are a supplier, you must complete and attach Form DS-7,

Step 3:

Figure your tax on purchases of dry cleaning

Schedule A, Dry-Cleaning Solvent Sold.

solvents

What if I fail to file this return and pay the amount I

Line 9 - Write the total number of gallons of chlorine-based solvents

owe?

you purchased from an unregistered out-of-state supplier during the

You owe a late filing penalty if you do not file a processable return by

quarter for which you are filing this return.

the due date, a late payment penalty if you do not pay the amount

Line 11 - Write the total number of gallons of petroleum-based

you owe by the original due date of the return, a bad check penalty if

solvents you purchased from an unregistered out-of-state supplier

your remittance is not honored by your financial institution, and a cost

during the quarter for which you are filing this return.

of collection fee if you do not pay the amount you owe within 30 days

Line 13 - Write the total number of gallons of green solvents pur-

of the date printed on an assessment. We will bill you for penalties and

chased, during the quarter for which you are filing this return, from an

interest. For more information, see the most current Publication 103,

unregistered out-of-state supplier that are not for use in a virgin

Uniform Penalties and Interest. To receive a copy of this publication,

facility.

visit our web site at tax.illinois.gov or call 1 800 356-6302.

Line 15 - Write the total number of gallons of green solvents pur-

What if I had no business activity during the period

chased, during the quarter for which you are filing this return, from an

for which my return is due?

unregistered out-of-state supplier for use in a virgin facility.

If you had no business activity during the quarter for which your

Step 4: Figure your total tax

return is due, you still must file your return on or before the due date.

Line 17- Add Lines 5d, 6d, 7d, 8d, 10, 12, 14, and 16. This is your

What if I need help?

total payment due. Make your check payable to “Illinois Department

You may get additional forms and information by calling

of Revenue.”

1 800 732-8866 or 217 782-3336. You may reach our

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

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

How do I contact the Dry Cleaning Council?

DRYCLEANER ENVIRONMENTAL RESPONSE TRUST FUND OF ILLINOIS

PO BOX 480

BENSONVILLE IL 60106-0480

1 800 765-4041

DS-1 back (R-06/06)

Form Ds-1 - Dry-Cleaning Solvent Tax Return (2006) Page 2

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