Pub-115, Business Requirements for Retailers who File Form CMFT-1

1. On what sales must I collect and pay the County Motor Fuel Tax?
2. The Retailers’ Occupation Tax Act exempts certain motor fuels from tax (i.e., majority blended ethanol, 100% biodiesel, and biodiesel blends containing specific percentages of biodiesel). Are these fuels similarly exempt under the County Motor Fuel Tax Law?
3. Is County Motor Fuel Tax deductible when I figure Retailers’ Occupation Tax due?
4. What form must I use to report the County Motor Fuel Tax?
5. How do I report the County Motor Fuel Tax if I have more than one location?
6. How do I file Forms CMFT-1 and CMFT-2?
7. What is the tax rate?
8. If I sell fuel within a county that imposes the County Motor Fuel Tax (e.g., County A) and deliver it into another county that imposes the County Motor Fuel Tax (e.g., County B), where is the tax reported?
9. Must I file Form CMFT-1 even if I have no sales to report?
10. When are my return and tax payment due?
11. Is there an incentive for timely paying the tax I have collected?
12. What if I do not file and pay by the due date?
13. What if I make a mistake on my return?
14. What books and records must I keep?

You must collect and pay the County Motor Fuel Tax if you make retail sales of motor fuel within DuPage, Kane, Lake, McHenry, or Will County. (See 86 Ill. Adm. Code Part 695.)

No. There is no exemption under the County Motor Fuel Tax Law for these types of motor fuel.

Yes. In calculating your sales tax (Retailers’ Occupation Tax) on motor fuel, you should not include the County Motor Fuel Tax in the selling price subject to sales tax.

To report this tax, you must file Form CMFT-1, County Motor Fuel Tax Return, for each reporting period and pay the tax collected from retail sales made.

If you make retail sales of motor fuel from more than one location within DuPage, Kane, Lake, McHenry, or Will County, you must file Form CMFT-2 with Form CMFT-1 to report the sales from each location.

You can file Forms CMFT-1 and CMFT-2 using MyTax Illinois.

You can also file paper Forms CMFT-1 and CMFT-2. These forms also are available on our website at tax.illinois.gov. Paper forms should be mailed to the following address:

COUNTY MOTOR FUEL TAX
ILLINOIS DEPARTMENT OF REVENUE
PO BOX 19034
SPRINGFIELD IL 62794-9034

Do not mail this return in combination with any other type of return. Also, do not send a paper form if you have already submitted your return using MyTax Illinois.

The initial rate may not be less than 4 cents per gallon and may not exceed 8 cents per gallon. The County Motor Fuel Tax Law requires IDOR to determine an annual rate increase to take effect on July 1 each year. IDOR must publish by June 1 of each year on its website at tax.illinois.gov the rate that will take effect on July 1 of that year.

For a complete listing of county motor fuel tax rates, see the Tax Rate Database, available on our website at tax.illinois.gov.

Typically, this sale should be reported in County A, the county where you are engaged in the business of selling motor fuel. However, you should consult IDOR’s administrative rule at 86 Ill. Adm. Code 695.115 for guidance on how to source your sales.

Yes. You must file a processable (i.e., signed paper form or electronically filed return using MyTax Illinois) Form CMFT-1 for each reporting period regardless of whether you have receipts to report. You may file a “zero” return.

You must file your Form CMFT-1 and pay any tax due on or before the 20th day of the month following the end of the reporting period. Your reporting period is the same as the period for filing your Form ST-1, Sales and Use Tax and E911 Surcharge Return.

We will notify you if your filing status changes.

Note: If the due date falls on a weekend or holiday, your return and payment are due the next business day.

Yes. If you file your return and pay the tax by the due date, you are allowed to take a discount. For more information on the applicable discount rate, see Form CMFT-1 Instructions.

If you do not file your return and pay the tax due by the due date, you will be assessed for any tax due (including any portion of the discount for timely filing that we have disallowed) plus penalty and interest. For detailed information about the penalties and interest that may apply, see Publication 103, Penalties and Interest for Illinois Taxes.

Note: We use the U.S. Postal Service postmark date to determine whether a return and payment have been timely filed on items sent through the U.S. mail to IDOR. Private postage meters are not used to establish the date of receipt.

If items are filed with or payments made to IDOR but are not sent through the U.S. mail, they are considered to be filed on the date IDOR receives them.

If, after you file your Form CMFT-1, you find you made a mistake that resulted in an overpayment or an underpayment, or you forgot to send any necessary attachments, you must file Form CMFT-1-X, Amended County Motor Fuel Tax Return. If you made a mistake on your Form CMFT-2, you must also file Form CMFT-2-X. If you submitted your return using MyTax Illinois, you can amend your return using that system. Form CMFT-1-X is also available on our website at tax.illinois.gov.

If you have questions, visit our website at tax.illinois.gov or call us at 1 800 732-8866, 217 782-3336, or 1 800 544-5304 (TTY).

The requirements for keeping books and records are the same for all retailers and can be found in Publication 113, Retailer’s Overview of Sales and Use Tax and Prepaid Wireless E911 Surcharge.