Sales Tax Rate Change Summary

              1
Effective January 1, 2009, certain tax-ing
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 or transportation
sales tax,
county school facility sales tax,
county fl ood prevention district, or
business district sales tax.
These taxes are referred to in this
bulletin as “locally imposed 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 Pages 2 and 3 of this bulletin.
You may need to adjust your cash registers
and any computer programs you use so
that, beginning on January 1, you will
collect and pay the correct amount of
tax.
If you use software to create the forms
you fi le, that software must also be
adjusted. You may need to contact your
software vendor.
What is taxed?
You must collect locally imposed 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 the locally imposed
sales tax.
Locally imposed sales tax does 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
government (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 offi ce 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 January 1, 2009
For information . . .
Visit our web site —
tax.illinois.gov
Call us —
1 800 732-8866 or
1 217 782-3336
1 800 544-5304 (TDD only)
Write us —
Illinois Department of Revenue
P.O. Box 19044
Springfi eld, IL 62794-9044
For forms . . .
Visit our web site —
tax.illinois.gov
Call our Forms Order Line —
1 800 356-6302
This bulletin is written to in-form
you of recent changes;
it does not replace statutes,
rules and regulations, or
court decisions.
Illinois Department of Revenue
Informational Bulletin
Printed by authority of the State of Illinois
23,000 copies - 10/08 - P.O. Number 2090246
FY 2009-05
October 2008
Brian Hamer
Director of Revenue