Schedule K-12, Sales and Use Tax Holiday Schedule Instructions

If you made sales from August 7, 2026, through August 16, 2026, that qualify for the school supply sales tax holiday (see 35 ILCS 120/2-8 for qualifying items), you must complete and attach this Schedule K-12, Sales and Use Tax Holiday Schedule, to your Form ST-1, Sales and Use Tax and E911 Surcharge Return, to calculate and claim credit against your Retailers’ Occupation Tax liability.

The State sales tax holiday is a ten-day period during which consumers can purchase certain clothing and school-related items and pay sales tax at a reduced rate. The State’s portion of sales tax due during the holiday is reduced by 5 percent (5.00%) from 6.25 percent (6.25%) to 1.25 percent (1.25%). Although the State rate remains at 1.25%, the actual sales tax rate may be higher, depending on local sales taxes, which are not affected by the State sales tax holiday.

Retailers reporting these sales from multiple locations only need to complete one Schedule K-12 with total qualifying receipts for all locations. Do not complete a separate Schedule K-12 for each location.

Items include qualifying clothing and footwear with a retail selling price of less than $125 per item and certain school supplies used by students in the course of study. School supplies are not subject to the $125 threshold. For more information and a list of qualifying and nonqualifying items, see FY 2026-30, Back-to-School State Sales Tax Holiday August 7, 2026, through August 16, 2026.

To report additional sales or returns of school supply sales tax holiday sale items after the return has been filed for the reporting period covering the holiday dates (for the monthly filers, this is the August 2026 reporting period), retailers must file Form ST-1-X (and, if applicable, Form ST-2-X, Amended Multiple Site Form), as well as an updated Schedule K-12.

Yes, you can use MyTax Illinois to file Schedule K-12 along with Form ST-1 (and Form ST-2, if applicable). MyTax Illinois also allows for electronic payment of any tax due.

You can also file Schedule K-12 with your Form ST-1 using a direct file service through an outside vendor. 

If you need help, call us at 800-732-8866 or 217-782-3336, or 800-544-5304 (TTY).

When completing this form, round to the nearest dollar by dropping amounts less than 50 cents and increasing amounts of 50 cents or more to the next higher dollar.

Do not complete Schedule K-12 if you had no school supply sales tax holiday sales for this reporting period. Also, all receipts on items that qualify for the school supply sales tax holiday and that you are including on Schedule K-12 should be included on Form ST-1, Lines 4a, 6a, and 12a, and the tax on these receipts should be included on Form ST-1, Lines 4b, 6b, and 12b. Do not enter any receipts on Schedule K-12 that are not also reported on Lines 4a, 6a, or 12a of Form ST-1.

Enter the net tax due from Line 20 of Form ST-1. 

Enter the receipts for sales of qualifying school supply sales tax holiday items included in the receipts reported on Line 4a of Form ST-1. Multiply the amount on Line 2a by .05, and enter the result on Line 2b. This is the amount of credit you may claim against your Retailers’ Occupation Tax liability.

Enter the receipts for sales of qualifying school supply sales tax holiday items included in the receipts reported on Line 6a of Form ST-1. Multiply the amount on Line 3a by .05, and enter the result on Line 3b. This is the amount of credit you may claim against your Retailers’ Occupation Tax liability. 

Enter the receipts for purchases of qualifying school supply sales tax holiday items included in the receipts reported on Line 12a of Form ST-1. Multiply the amount on Line 4a by .05, and enter the result on Line 4b. This is the amount of credit you may claim against your Retailers’ Occupation Tax liability. 

Add Lines 2b, 3b, and 4b of Schedule K-12. This is your total credit for qualifying school supply sales tax holiday items. 

Subtract Line 5 from Line 1. Enter this amount, along with the amounts from Lines 21 and 22 of Form ST-1, on Line 23 of Form ST-1.

Schedule K-12 Instructions (N-07/26)