Frequently Asked Questions for Grocery Tax Suspension and Back-to-School State Sales Tax Holiday Returns

You must include all amounts you collected during the reporting period, both taxable and non-taxable, in the total receipts in Step 2, Line 1 of Form ST-1. If you have excluded from Step 2, Line 1 of Form ST-1 any amounts you collected during the reporting period, you must submit Form ST-1-X, Amended Sales and Use Tax and E911 Surcharge Return, to update the total receipts, and you must submit with Form ST-1-X the Schedule GT-X, Amended Sales and Use Tax Holiday and Grocery Tax Suspension Schedule, to correct your credit for qualifying grocery sales and calculate your remaining net tax due, if any.

In addition to updating the total receipts in Step 4, Line 1 of Form ST-1-X to include receipts for sales that qualify for the suspension of the low rate (1%) of state sales and use tax on retail sales of groceries, you also must ensure that the amounts on Step 4, Lines 5a, 7a, and 13a of Form ST-1-X include the grocery receipts that you are including in your total receipts on Step 4, Line 1.

Complete Schedule GT-X using the net tax due from Step 4, Line 20 of Form ST-1-X, and report on Lines 6a, 7a, and 8a of Schedule GT-X only qualifying grocery receipts from Step 4, Lines 5a, 7a, and 13a of Form ST-1-X. Do not include on the Schedule GT-X any receipts for drug or medical appliance sales.

You must include in the taxable receipts in Step 2, Line 3 of Form ST-1 all receipts for sales that qualify for the suspension of the low rate (1%) of state sales and use tax on retail sales of groceries. You will then use Schedule GT, Sales and Use Tax Holiday and Grocery Tax Suspension Schedule, to calculate and claim a credit against your final tax liability due to the non-taxable nature of these grocery receipts. If you have excluded from Step 2, Line 3 of Form ST-1 any receipts from retail sales of groceries during the reporting period, you must submit Form ST-1-X, Amended Sales and Use Tax and E911 Surcharge Return, and you must submit with Form ST-1-X the Schedule GT-X, Amended Sales and Use Tax Holiday and Grocery Tax Suspension Schedule, to correct your credit for qualifying grocery sales and calculate your remaining net tax due, if any.

In addition to updating Step 4, Line 3 of Form ST-1-X to include all of your receipts for sales that qualify for the suspension of the low rate (1%) of state sales and use tax on retail sales of groceries, you also must ensure that the amounts on Step 4, Lines 5a, 7a, and 13a of Form ST-1-X include those grocery sale receipts.

Complete Schedule GT-X using the net tax due amount from Form ST-1-X, Step 4, Line 20, and report on Lines 6a, 7a, and 8a of Schedule GT-X only qualifying grocery receipts from Step 4, Lines 5a, 7a, and 13a of Form ST-1-X. Do not include on the Schedule GT-X any receipts for drug or medical appliance sales.

You must only include in the taxable receipts on Lines 6a, 7a, and 8a of Schedule GT, Sales and Use Tax Holiday and Grocery Tax Suspension Schedule, receipts for sales that qualify for the suspension of the low rate (1%) of state sales and use tax on retail sales of groceries. Regardless of whether you actually collected the tax due on sales of drugs and medical appliances, if you have included receipts for taxable sales of drugs and medical appliances with your receipts for qualifying sales of groceries on Schedule GT, you must submit Form ST-1-X, Amended Sales and Use Tax and E911 Surcharge Return, and you must submit with Form ST-1-X the Schedule GT-X, Amended Sales and Use Tax Holiday and Grocery Tax Suspension Schedule, to correct your credit for qualifying grocery sales by removing any credit taken for sales of drugs and medical appliances and to calculate your remaining net tax due.

You must ensure that the amounts on Step 4, Lines 5a, 7a, and 13a of Form ST-1-X include both your receipts for qualifying grocery sales and your receipts for sales of drugs and medical appliances.
Complete Schedule GT-X using the net tax due amount from Form ST-1-X, Step 4, Line 20, and report on Lines 6a, 7a, and 8a of Schedule GT-X only receipts from qualifying grocery sales that are reported on Step 4, Lines 5a, 7a, and 13a of Form ST-1-X. This allows you to calculate the amount of your credit for qualifying grocery sales and calculate your remaining net tax due. Do not include on the Schedule GT-X any receipts for drug or medical appliance sales.

On Step 4, Line 23 of Form ST-1-X, add the amount from Line 11 of the Schedule GT-X to the amounts from Step 4, Lines 21 and 22 of Form ST-1-X

If you have collected tax on sales that qualify for the suspension of the low rate (1%) of state sales and use tax on retail sales of groceries, to ensure that you properly report and remit the tax, you must submit Form ST-1-X, Amended Sales and Use Tax and E911 Surcharge Return, and you must submit with Form ST-1-X the Schedule GT-X, Amended Sales and Use Tax Holiday and Grocery Tax Suspension Schedule, to correct your credit for qualifying grocery sales and calculate your remaining net tax due, if any.

Note that any retailer that collects more tax than is due on a retail transaction must remit that excess tax to the Illinois Department of Revenue, unless the tax is refunded to the customer. If you also collected tax from your customers on qualifying grocery sales, you must include on Step 4, Line 22 of Form ST-1-X any excess tax that you collected and did not refund to your customers.

You must ensure that the amounts on Step 4, Lines 5a, 7a, and 13a of Form ST-1-X include both your receipts for qualifying grocery sales and your receipts for sales of drugs and medical appliances.

Complete Schedule GT-X using the net tax due amount from Form ST-1-X, Step 4, Line 20, and report on Lines 6a, 7a, and 8a of Schedule GT-X only receipts from qualifying grocery sales that are reported on Step 4, Lines 5a, 7a, and 13a of Form ST-1-X. This allows you to calculate the amount of your credit for qualifying grocery sales and calculate your remaining net tax due. Do not include on the Schedule GT-X any receipts for drug or medical appliance sales.

On Step 4, Line 23 of Form ST-1-X, add the amount from Line 11 of the Schedule GT-X to the amounts from Step 4, Lines 21 and 22 of Form ST-1-X.

Retailers that file electronically outside of MyTax Illinois using third-party software vendors may resubmit an original Form ST-1 and Schedule GT electronically, rather than send paper amended forms. If choosing this option, you must then notify us by email at REV.ST-1Amended@illinois.gov that the corrected return has been submitted. Include in your email the business name, Account ID number, and the reporting period of the resubmitted electronic Form ST-1. You also must include a statement indicating that you intend for IDOR to treat the resubmitted Form ST-1 and any supporting schedules as amendments to your original return, and we ask that you provide us with the best email and phone number for IDOR to contact you if we have any questions.

You must include all amounts you collected during the reporting period, both taxable and non-taxable, in the total receipts in Step 2, Line 1 of Form ST-1. If you have excluded from Step 2, Line 1 of Form ST-1 any amounts you collected during the reporting period, you must submit Form ST-1-X, Amended Sales and Use Tax and E911 Surcharge Return, to update the total receipts, and you must submit with Form ST-1-X the Schedule GT-X, Amended Sales and Use Tax Holiday and Grocery Tax Suspension Schedule, to correct your credit for your qualifying back-to-school sales tax holiday sales and calculate your remaining net tax due, if any.

In addition to updating the total receipts in Step 4, Line 1 of Form ST-1-X to include receipts for sales that qualify for the back-to-school sales tax holiday, you also must ensure that the amounts on Step 4, Lines 4a, 6a, and 12a of Form ST-1-X include the qualifying back-to-school sales tax holiday receipts that you are including in your total receipts on Line 1.

Complete Schedule GT-X using the net tax due from Step 4, Line 20 of Form ST-1-X, and report on Lines 2a, 3a, and 4a of Schedule GT-X only qualifying back-to-school sales tax holiday receipts from Step 4, Lines 4a, 6a, and 12a of Form ST-1-X.

You must include in the taxable receipts in Step 2, Line 3 of Form ST-1 all receipts for sales that qualify for the back-to-school sales tax holiday. You will then use Schedule GT, Sales and Use Tax Holiday and Grocery Tax Suspension Schedule, to calculate and claim a credit against your final tax liability due to the non-taxable nature of these back-to-school sales tax holiday receipts. If you have excluded from Step 2, Line 3 of Form ST-1 any receipts from retail sales of items that qualify for the back-to-school sales tax holiday during the reporting period, you must submit Form ST-1-X, Amended Sales and Use Tax and E911 Surcharge Return, and you must submit with Form ST-1-X the Schedule GT-X, Amended Sales and Use Tax Holiday and Grocery Tax Suspension Schedule, to correct your credit for qualifying back-to-school sales tax holiday sales and calculate your remaining net tax due, if any.

In addition to updating Step 4, Line 3 of Form ST-1-X to include all of your receipts for sales that qualify for the back-to-school sales tax holiday, you also must ensure that the amounts on Step 4, Lines 4a, 6a, and 12a of Form ST-1-X include those back-to-school sales tax holiday sale receipts.

Complete Schedule GT-X using the net tax due from Step 4, Line 20 of Form ST-1-X, and report on Lines 2a, 3a, and 4a of Schedule GT-X only qualifying back-to-school sales tax holiday receipts from Step 4, Lines 4a, 6a, and 12a of Form ST-1-X.

If you have reported sales that qualify for the back-to-school sales tax holiday as as nontaxable sales, rather than sales made at a reduced general merchandise rate, you must submit Form ST-1-X, Amended Sales and Use Tax and E911 Surcharge Return, and you must submit with Form ST-1-X the Schedule GT-X, Amended Sales and Use Tax Holiday and Grocery Tax Suspension Schedule, to correct your credit for qualifying back-to-school sales tax holiday sales and calculate your remaining net tax due.

Note that any retailer neglecting to collect tax on a retail transaction when tax was due must still report and remit the tax due to the Illinois Department of Revenue.

Complete Schedule GT-X using the net tax due amount from Form ST-1-X, Step 4, Line 20, and report on Lines 2a, 3a, and 4a of Schedule GT-X only receipts from qualifying back-to-school sales tax holiday sales that are reported on Step 4, Lines 4a, 6a, and 12a of Form ST-1-X. This allows you to calculate the amount of your credit for qualifying back-to-school sales tax holiday sales and calculate your remaining net tax due.

On Step 4, Line 23 of Form ST-1-X, add the amount from Line 11 of the Schedule GT-X to the amounts from Step 4, Lines 21 and 22 of Form ST-1-X.