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Automobile Renting Occupation & Use Taxes

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.

Name Description   
  MyTax Illinois
ART-1 Instr.  HTML Automobile Renting Occupation and Use Tax Return
ART-1-X Instr.  HTML Amended Automobile Renting Occupation and Use Tax Return
ART-2 Instr. Multiple Site Form
ART-2-X Instr. Amended Multiple Site Form