Pub-115, Registering your Business

1. If I am just starting my business, what do I do to register?
2. How do I activate a MyTax Illinois logon?
3. How will I know that I have successfully registered?
4. If I am already registered as a retailer but will now sell motor fuel within DuPage, Kane, Lake, McHenry, or Will County, what do I need to do?
5. What if I change the location of my business?
6. What if I discontinue my business or one of my locations or change my business structure?
7. Who do I contact if I have questions about registration?

Register with IDOR electronically using MyTax Illinois:

If you are not already registered, select “Register a New Business (Form REG-1)” and complete the registration application.

If you choose to register using the paper application, complete and sign Form REG-1, Illinois Business Registration Application, allow 6-8 weeks for processing, and submit it via email, fax, or mail to:

CENTRAL REGISTRATION DIVISION 3-222

ILLINOIS DEPARTMENT OF REVENUE
PO BOX 19030
SPRINGFIELD IL 62794-9030
Fax: 217 785-6013
Email: REV.CentReg@Illinois.gov

For detailed information about registering your account, see Publication 113, Retailer’s Overview of Sales and Use Tax.

Once your business is registered, you can activate your MyTax Illinois logon. Please allow 24 hours from your registration confirmation email before activating a logon for MyTax Illinois. To activate a logon for business, select the taxpayer ID type. You can use one of the following options to validate the activation:

• Owner/Officer or Responsible Party Social Security Number
• PIN previously issued by IDOR (used for certain electronic filing methods, such as Webfile and third-party tax software, separate from MyTax Illinois)
• Account Activity validation

This activation process is to help ensure only individuals who are authorized by their organization gain access to a business’s tax information.

Once you have activated your MyTax Illinois logon, if you are a Corporation, S-Corp, Partnership, or LLC organization type and are registered for other tax accounts, you can register for the CMFT-1 or other new tax types through your existing MyTax Illinois logon, by selecting “More…” and then selecting “Register for New Tax Accounts.”

Sole proprietorships can only register for new tax accounts by selecting “Register a New Business (Form REG-1)” and completing Form REG-1, the Illinois Business Registration Application, on the MyTax Illinois home screen.

We will issue you a Certificate of Registration (Certificate) when you register for the Retailers’ Occupation Tax (“sales tax”) and Use tax. You are required to have this Certificate if you engage in the business of selling tangible personal property. The Certificate lists your Sales and Use Tax Account ID, your business name, address, the effective date, the tax for which you are registered, and the date the Certificate will expire. You will not receive a separate Certificate of Registration for your CMFT-1 account registration.

MyTax Illinois is the primary method you should use to obtain and print or download a copy of your Certificate of Registration. From your MyTax Illinois logon, the Certificate of Registration is located by selecting “View more account options” in the ST-1 Sales/Use Tax panel and then “View Account Letters” in the “Letters and Messages” panel. If you are unable to print or download a copy of your business’s Certificate of Registration, you can also contact our Central Registration Division by email at REV.CentReg@Illinois.gov or phone at 217 785-3707 to request a paper copy be mailed to you.

You can use MyTax Illinois to add new tax registrations. After logging in to MyTax Illinois, choose “More…,” and then under the “Registration Information” panel, select “Register for New Tax Accounts.”

Note: Sole proprietorships can only register for new tax accounts by selecting “Register a New Business (Form REG-1)” and completing Form REG-1, the Illinois Business Registration Application.

Otherwise, you can complete an updated paper Form REG-1 and REG-1-L, Illinois Business Site Location Information, available on our website at tax.illinois.gov and submit it via email, fax, or mail.

If you change the location of your business or, if you are a multiple location filer and one of your locations changes, you can update your registered locations on your ST-1 account using MyTax Illinois. It is important for you to keep this information up to date to ensure you are filing using the correct tax rate. This is also important to IDOR to ensure that we allocate the tax you collected to the proper jurisdiction.

If you change the structure of your business (for example, changing from a sole proprietor to a corporation), you must tell us to discontinue the old business entity, and register the new business entity by completing a new Form REG-1, Illinois Business Registration Application.

Note: Certificates of registration cannot be transferred.

In addition, you must update your registration information with IDOR. MyTax Illinois allows you to close your existing business, register a new one, to maintain your existing locations on your ST-1 account. You can also contact our Central Registration Division or send us a completed paper registration form depending on the change or update needed.

You must complete and file Form CBS-1, Notice of Sale, Purchase, or Transfer of Business Assets, if, outside your usual course of business, you sell or transfer

• the major part of the stock of goods that you are in the business of selling,
• the furniture or fixtures of your business,
• the machinery and equipment of your business, or
• the real property of your business.

Form CBS-1 must be filed with IDOR at least ten (10) days prior to the sale date or it will not be processed. See 86 Ill. Adm Code 130.1701 for more information.

For registration questions, see our Taxpayer Answer Center, available on our website at tax.illinois.gov. If you cannot find an answer, you can email IDOR from the Taxpayer Answer Center. You also can email our Central Registration Division at REV.CentReg@Illinois.gov or call us at 217 785-3707.