Sales Tax Rate Change Summary

              1
Effective July 1, 2007, certain taxing
jurisdictions have either imposed a tax or
changed their tax rate on sales of
general merchandise for home rule sales
tax, non-home rule sales tax, county
public safety/transportation sales tax, or
business district sales tax.
The new state and local combined rate
will be preprinted on Line 4a of Form ST-1,
Sales and Use Tax Return, or Form ST-2,
Multiple Site Form, as a total general
merchandise rate.The combined rate is
also shown in the table on the back of
this bulletin.
You may need to adjust your cash registers
and any computer programs you use so
that, beginning on July 1, you will collect
and pay the correct amount of tax.
If you use software to create the forms
you file, that software must also be
adjusted.You may need to contact your
software vendor.
What is taxed?
You must collect home rule sales tax,
non-home rule sales tax, county public
safety/transportation sales tax, and
business district sales tax on sales of
general merchandise (reported on Line 4a
of Form ST-1 and Form ST-2). The
same items of general merchandise
reported on Form ST-1 and Form ST-2
that are subject to state sales tax are
also subject to home rule sales tax, non-home
rule sales tax, county public safety/
transportation sales tax, and business
district sales tax.
Home rule sales tax, non-home rule sales
tax, county public safety/transportation
sales tax, and business district sales tax
do not apply to
sales of qualifying food, drugs, and
medical appliances1 (reported on Line 5a
of Form ST-1 and Form ST-2), or
items that must be titled or registered
by an agency of Illinois state govern-ment
(reported on Form ST-556, Sales
Tax Transaction Return).
Note: Some taxing jurisdictions may
impose and administer other taxes that are
not collected by the Illinois Department of
Revenue. Please contact your municipal or
county clerk’s office for more information.
How do I report a sale that was
delivered earlier and therefore
taxed at a different rate?
If the original sale was subject to a tax rate
that is different from the rate due for Line 4a
of Form ST-1 or Form ST-2, you must
report these receipts on Line 8a. 2
Note: Line 8a is to be used only to report
receivables subject to a previous tax rate.
No other use of this line is permitted.
Sales Tax Rate Change Summary
To:
All Retailers and Servicepersons Conducting Business in
Taxing Jurisdictions That Have Imposed a Sales Tax Rate
Change Effective July 1, 2007
For information
or forms...
Call us at:
1 800 732-8866 or
217 782-3336
Call our TDD
(telecommunications device
for the deaf) at:
1 800 544-5304
Write us at:
Illinois Department of Revenue
P.O. Box 19044
Springfield, IL 62794-9044
Visit our Web site at:
tax.illinois.gov
Call our 24-hour
Forms Order Line at:
1 800 356-6302
This bulletin is written to
inform you of recent
changes; it does not replace
statutes, rules and regula-tions,
or court decisions.
Illinois Department of Revenue
Informational Bulletin
Printed by authority of the State of Illinois
10,264 copies - 05/07 - P.O. Number 2070902
FY 2007-05
May 2007
Brian Hamer
Director of Revenue