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Scam Alert: Fake Texts and Websites Impersonating IDOR

Be alert for fraudulent messages or websites attempting to steal your banking information, login credentials, or credit card details. The Illinois Department of Revenue (IDOR) will never request personal or financial information via text message. To confirm official communications or contact details, always visit https://tax.illinois.gov.

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Automobile Renting Occupation & Use Tax Forms

Effective January 1, 2025, leases and rentals of tangible personal property separately stated on gross receipts is now subject to Retailer’s Occupation Tax.  See FY 2025-15, Illinois Sales and Use Tax Applies to Leased or Rented Tangible Personal Property.  These taxes are reported on Form ST-1.

Eligible forms may be filed electronically using MyTax Illinois, a FREE online account management program. 

 

Form Instructions Description   
ART-1 HTML | PDF Automobile Renting Occupation and Use Tax Return
ART-1-X HTML | PDF Amended Automobile Renting Occupation and Use Tax Return
ART-2 PDF Multiple Site Form
ART-2-X PDF Amended Multiple Site Form