Form Art-1 - Automobile Renting Occupation And Use Tax Return Page 2
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1
2ART-1 Worksheet for Line 2
1 Write the amount of taxes collected and included on Line 1 of the return.
1
_______________|_____
2 Write the amount of rentals made to exempt organizations.
2
_______________|_____
3 Write the amount of receipts from rentals under lease terms of more than one year.
3
_______________|_____
4 Write the amount of applicable interstate commerce deductions.
4
_______________|_____
5 Write the amount of waivers of claims for loss or damage to vehicles rented (paid by the renter).
5
_______________|_____
6 Write the amount of additional insurance coverage (paid by the renter).
6
_______________|_____
7 Write the amount of the cost of refueling a rented automobile (paid by the renter).
7
_______________|_____
8 Write and identify your receipts from any additional qualifying deductions.
Identify: 8a _________________________________________________________________
8a _______________|_____
8b _________________________________________________________________
8b _______________|_____
8c _________________________________________________________________
8c _______________|_____
8d _________________________________________________________________
8d _______________|_____
9 Add Lines 1 through 8d. The sum is your total deductions. Write the sum here and on Line 2 of the return.
9
_______________|_____
General Information
Who must file this return?
amples of changes to business information include adding or
discontinuing a site, discontinuing your business, and changing your
You must file Form ART-1 if you are in the business of renting or
business address or telephone number.
leasing, for periods of one year or less, automobiles, qualifying
recreational vehicles and qualifying vans. The term “qualifying
What if I need help or additional forms?
recreational vehicles” is defined as vehicles that are permanently
If you need a preprinted form, call our Central Registration Division at
converted to provide living quarters for recreational, camping, or
217 785-2889 or 217 785-3707. For forms that are not preprinted,
travel use, with direct walk-through access to the living quarters from
you may call our 24-hour Forms Order Line at 1 800 356-6302.
the driver’s seat. The term “qualifying vans” is defined as vehicles
designed for transporting seven to 16 passengers.
For additional information, call our Taxpayer Information Division at
1 800 732-8866 or 217 782-3336; or call our TDD-telecommunica-
In addition, if you are an out-of-state business that rents to Illinois
tions device for the deaf at 1 800 544-5304. You may also visit our
persons, corporations, firms, or associations, you may be required to
Web site at <
file this form and pay Automobile Renting Use Tax on the receipts
you have collected.
Can I computer-generate my own form?
You must have our approval before you can use any form other than
When must I file my return?
the ones we send you. If you would like to computer-generate your
You must file this return, along with any payment you owe, on or
own form, send a sample form to:
before the 20th day of the month following the end of the liability
period.
OFFICE OF PUBLICATIONS MANAGEMENT (5-400)
ILLINOIS DEPARTMENT OF REVENUE
What if I have multiple rental outlets?
101 W JEFFERSON
If you have more than one rental outlet (site), you must complete and
SPRINGFIELD IL 62702
attach Form ART-2, Multiple Site Form, to your Form ART-1.
What if my business information changes?
If any of your business information changes, you must complete and
file Form ART-15 NUC, Business Information Update. Some ex-
This form is authorized as outlined by the Automobile Renting Occupation and Use Tax Act. Disclosure
of this information is REQUIRED. Failure to provide it could result in a penalty. This form has been
ART-1 back (R-11/96)
approved by the Forms Management Center.
IL 492-0006
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