Instructions For Schedule Se (Form Rmft-10-Sf)

Illinois Department of Revenue

Schedule SE Instructions

General Instructions

Definitions

This schedule is used for reporting the

Gallon: In addition to its ordinary meaning, its equivalent in

following taxes:

a capacity of measurement of substance in a gaseous state.

For liquefied natural gas or propane used as motor fuel,

• Motor Fuel Tax (MFT)

“gallon” means a diesel gallon equivalent (DGE).

• Underground Storage Tank Tax (UST)

• Environmental Impact Fee (EIF)

Gasoline Tax Rate: The tax imposed on all motor fuel, other

Which transactions must be reported on this

than motor fuel subject to the diesel fuel tax rate, used in

schedule?

motor vehicles operating on Illinois public highways and in

recreational-type watercrafts operating on Illinois waters. The

You must report any fuel transactions on which you have paid

current rate is $0.19 per gallon or gallon equivalent.

the motor fuel tax rate for special fuel. UST-/EIF- paid gallons

of 1-K kerosene must also be reported on Schedule LE.

Diesel Gallon Equivalent (DGE): An amount of liquefied

natural gas or propane that has the equivalent energy content

When do I file this schedule?

of a gallon of diesel fuel, defined as 6.06 pounds of liquefied

You must file Schedule SE with Form RMFT-5, Motor Fuel

natural gas or 6.41 pounds of propane.

Distributor/Supplier Tax Return, if you are reporting MFT-paid

Diesel Fuel Tax Rate: The tax imposed on the privilege

gallons only, or both MFT- and UST-/EIF-paid gallons.

of operating motor vehicles on Illinois public highways

You must file Schedule SE with Form RMFT-5-US,

and recreational-type watercrafts on Illinois waters,

Underground Storage Tank Tax and Environmental Impact

which use diesel fuel, liquefied natural gas, or propane.

Fee Receiver Tax Return, if you are reporting UST-/EIF-paid

The current rate is $0.215 per gallon or gallon equivalent.

gallons only, or both MFT- and UST-/EIF-paid gallons.

Specific Instructions

What records must I keep?

You are required by law to keep books and records for at least

Step 1: Complete the following information

three and one-half years showing all purchases, receipts,

Enter your company name, your license number, and the

losses through any cause, sales, distributions, and use of

period for which you are reporting. Check the box next to the

fuels.

tax/fee type and the product type you are listing on this page.

You must keep the original invoice for each tax- and fee-paid

Report one tax/fee type and one product type per page.

purchase identified on Schedule SE. The invoice should be

Step 2: Report your tax- and fee-paid purchases

receipted “paid” and initialed by your supplier. You are not

required to attach invoices to this schedule unless we request

Lines 1 through 10 —

you to send them in.

Column 1 - Enter the month, day, and year of the invoice.

If we do request your invoices to verify purchases, we will

accept legible copies; however, we may require you to send us

Column 2 - Enter the invoice number.

the originals.

Column 3 - Enter the carrier’s complete business name.

What if I need additional assistance?

If you have questions about this schedule,

Column 4 - Enter the bill of lading or manifest number.

write to us at Motor Fuel Tax, Illinois Department of

Column 5 - Enter the seller’s complete name.

Revenue, PO Box 19477, Springfield, IL 62794-9477, or

Column 6 - Enter the name of the Illinois city from which the

call our Springfield office at 217 782-2291, weekdays

special fuel product originated.

between 8:00 a.m. and 4:30 p.m.

Column 7 - Enter the name of the Illinois city to which the

special fuel product was delivered.

Column 8 - Enter the seller’s Illinois license number.

Column 9 - Enter the number of invoiced gallons. This

number must be reported as a liquid gallon or a diesel gallon

equivalent (DGE).

RMFT-10-SF Instructions Front (R-06/17)

Instructions For Schedule Se (Form Rmft-10-Sf) - 2009

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