This version of the form is not currently in use and is provided for reference only. Download this version of Instructions for Form ST-1, 002 for the current year.
This document contains official instructions for Form ST-1 , and Form 002 . Both forms are released and collected by the Illinois Department of Revenue. An up-to-date fillable Form ST-1 is available for download through this link.
Q: What is Form ST-1?
A: Form ST-1 is the Sales and Use Tax and E911 Surcharge Return in Illinois.
Q: What is the purpose of Form ST-1?
A: The purpose of Form ST-1 is to report and pay sales and use tax, as well as the E911 surcharge, in Illinois.
Q: Who needs to file Form ST-1?
A: Businesses engaged in selling tangible personal property or taxable services in Illinois need to file Form ST-1.
Q: How often do I need to file Form ST-1?
A: Most businesses need to file Form ST-1 on a monthly basis. However, some businesses may be eligible for quarterly or annual filing.
Q: What is the E911 surcharge?
A: The E911 surcharge is a fee imposed on certain telecommunication services in Illinois to fund the state's emergency telephone system.
Q: What are the penalties for not filing Form ST-1?
A: Failure to file Form ST-1 or pay the required taxes can result in penalties, interest, and other enforcement actions by the Illinois Department of Revenue.
Q: What information do I need to complete Form ST-1?
A: You will need information about your business, sales and use tax collected, and the E911 surcharge collected.
Instruction Details:
Download your copy of the instructions by clicking the link below or browse hundreds of other forms in our library of forms released by the Illinois Department of Revenue.