Instructions for Form ST-4 Metropolitan Pier and Exposition Authority Food and Beverage Tax Return - Illinois

This document contains official instructions for Form ST-4 , Metropolitan Pier and Exposition Authority Food and Beverage Tax Return - a form released and collected by the Illinois Department of Revenue.

FAQ

Q: What is Form ST-4?
A: Form ST-4 is the Metropolitan Pier and Exposition Authority Food and Beverage Tax Return in Illinois.

Q: Who needs to file Form ST-4?
A: Businesses operating within the Metropolitan Pier and Exposition Authority (MPEA) in Illinois that sell food and beverages are required to file Form ST-4.

Q: What is the purpose of Form ST-4?
A: The purpose of Form ST-4 is to report and pay the food and beverage tax collected by businesses within the MPEA.

Q: When is Form ST-4 due?
A: Form ST-4 is due on the 20th day of the month following the end of the reporting period.

Q: What information is needed to complete Form ST-4?
A: To complete Form ST-4, you will need to provide information about your business, including gross receipts from food and beverage sales, exemptions, and any tax credits.

Q: Are there any penalties for late filing or payment?
A: Yes, there are penalties for late filing and payment, including interest charges on overdue tax amounts.

Q: Can I claim a refund on overpaid food and beverage taxes?
A: Yes, if you have overpaid food and beverage taxes, you can claim a refund by filing an amended return using Form ST-4-X.