This document contains official instructions for Form ST-8 , Tire User Fee - a form released and collected by the Illinois Department of Revenue.
Q: What is Form ST-8?
A: Form ST-8 is a form used to report and pay the annual tire user fee in Illinois.
Q: Who needs to file Form ST-8?
A: Any person or business that sells tires at retail in Illinois must file Form ST-8.
Q: What is the tire user fee?
A: The tire user fee is an annual fee imposed on the retail sale of tires in Illinois.
Q: How is the tire user fee calculated?
A: The tire user fee is based on the number of tires sold by the retailer.
Q: When is Form ST-8 due?
A: Form ST-8 and the corresponding payment are due on or before the 20th day of the month following the end of the reporting period.
Q: What happens if I don't file Form ST-8?
A: Failure to file Form ST-8 and pay the tire user fee can result in penalties and interest.
Instruction Details:
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