Retailer Resources - Grocery Tax Suspension and 2022 Back-to-School State Sales Tax Holiday

Under the Illinois Family Relief Plan (Public Act 102-0700) passed by the Illinois House and Senate, temporary reductions in taxes were enacted with regard to groceries (effective July 1, 2022, – June 30, 2023) and back-to-school items (effective August 5, 2022, – August 14, 2022). Resources pertaining to these temporary tax reductions may be found below.

• Compliance Alert CA 2023-01, Improper Reporting of Grocery Tax Suspension Sales on Form ST-1
• PIO-118, Examples of Correct Filing on Form ST-1 and Schedule GT for Grocery Tax Suspension and Back-to-School State Sales Tax Holiday Returns
• Informational Bulletin FY 2022-23, Grocery Tax Suspension from July 1, 2022, through June 30, 2023
  
• PIO-115, Illinois Grocery Tax Suspension Information
  
• Grocery Tax Suspension Required Statement/Sign - Effective July 1, 2022, through June 30, 2023, Public Act 102-0700 requires retailers to notify customers of the suspension of the state one-percent (1%) low rate of sales and use tax on retail sales of groceries. For retailers that cannot include the required statement on their cash register tape, receipt, invoice or sales ticket issued to customers, a clearly visible sign must be posted. The Department is providing a printable image of the sign.
• Informational Bulletin FY 2022-24, Back-to-School State Sales Tax Holiday August 5, 2022, through August 14, 2022
• Frequently Asked Questions for Grocery Tax Suspension and Back-to-School State Sales Tax Holiday Returns