Sales Tax Rate Change Summary

              For information or forms
Visit our website at: tax.illinois.gov
Call our 24-hour
Forms Order Line at:
1 800 356-6302
Call us at:
1 800 732-8866 or
217 782-3336
Call our TDD
(telecommunications device for the deaf) at:
1 800 544-5304
Printed by authority of the State of Illinois
1,142 copies - 12/11- P.O. Number 2120296
This bulletin is written to inform you of recent changes; it does not replace statutes, rules and regulations, or court decisions.
To: All retailers and servicepersons conducting business in taxing jurisdictions whose sales tax rate is changing effective January 1, 2012
Sales Tax Rate Change Summary
Brian Hamer / Director
Illinois Department of Revenue
informational
FY 2012-03-A
December 2011
Bulletin
Effective January 1, 2012, certain taxing jurisdictions have imposed a local sales tax or changed their local sales tax rate on general merchandise sales. The following taxes are affected: home rule sales tax non-home rule sales tax business district sales tax county home rule tax county school facility tax
These local sales taxes are referred to in this bulletin as “locally imposed sales tax.”
You must adjust your cash register and any computer program so that beginning on January 1, 2012, you will collect and pay the correct sales tax. You need to contact your software vendor if you use software to create your forms.
To verify your new combined sales tax rate (i.e., state and local sales taxes), go to the Tax Rate Finder on our website at tax.illinois.gov and select rates for January 2012.
What is taxed?
The same items of general merchandise reported on Line 4a of Forms ST‑1 and 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 that are reported on Line 5a of Forms ST­­‑­­‑­­‑1 and ST-2; or, items that must be titled or registered by an agency of Illinois state government and reported on Form ST‑556, Sales Tax Transaction Return
Note: Some jurisdictions may impose and administer taxes not collected
by the Illinois Department of Revenue. Contact your municipal or county clerk’s
office for more information.
How do I report an earlier sale that was subject to a different tax rate?
If a sale was subject to a sales tax rate different from the current sales tax rate, report this sale on Line 8a.2
Note: Line 8a is used only to report sales subject to a different sales tax rate. No other use of Line 8a is permitted.
1 86 Ill. Adm. Code 130.310 and 130.311.
2 86 Ill. Adm. Code 130.101 (a)
This bulletin supersedes Informational Bulletin FY 2012-03.
On Page 2, Melrose Park has been added to the list.