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Pub-113, Retailer’s Overview of Sales and Use Tax, Prepaid Wireless E911 Surcharge, and Illinois Telecommunications Access Corporation (ITAC) Assessment
About this publication
The focus of this publication is for retailers who file Form ST-1, Sales and Use Tax and E911 Surcharge Return.
Knowing how Illinois Sales and Use Tax laws, the Prepaid Wireless 9-1-1 Surcharge Act, and Illinois Telecommunications Access Corporation (ITAC) Assessment apply to your business can save you time, trouble, and money. The information included in this publication will supply you with the general information most retailers need to collect the proper amount of tax, Prepaid Wireless E911 Surcharge, and ITAC Assessment due and to file returns correctly.
As a retailer, you are responsible for
- collecting the correct amount of sales tax on every taxable sale you make, the E911 Surcharge on transactions of prepaid wireless telecommunications service, and the assessment for ITAC on sales of prepaid wireless telecommunications service;
- properly documenting the tax-exempt sales you make;
- paying use tax on items used by your business if the items were purchased tax-exempt or removed from inventory and not resold;
- filing a completed Form ST-1, Sales and Use Tax and E911 Surcharge Return, either electronically or on paper by the due date, with the Illinois Department of Revenue (IDOR); and
- keeping complete and accurate records for all sales and purchases.
Publications that cover other sales taxes and fees, service occupation tax, and specific sales tax applications are available on our website.
The information in this publication is current as of the date of the publication. Please visit our website at tax.illinois.gov to verify you have the most current revision.
This publication is written in the plain English style so the tax information is easier to understand. As a result, we do not directly quote Illinois statutes or the Illinois Administrative Code. The contents of this publication are informational only and do not take the place of statutes, rules, or court decisions. Visit our website at tax.illinois.gov to view the statutes and rules regarding the various topics covered in this publication for further clarification or more detail. All of the sections and parts referenced can be found in Title 86 of the Code.
Taxpayer Bill of Rights
You have the right to call the Department of Revenue for help in resolving tax problems.
You have the right to privacy and confidentiality under most tax laws.
You have the right to respond, within specified time periods, to Department notices by asking questions, paying the amount due, or providing proof to refute the Department’s findings.
You have the right to appeal Department decisions, in many instances, within specified time periods, by asking for Department review, by filing a petition with the Illinois Independent Tax Tribunal, or by filing a complaint in circuit court.
If you have overpaid your taxes, you have the right, within specified time periods, to file for a credit (or, in some cases, a refund) of that overpayment.
For more information about these rights and other Department procedures, you may write us at the following address:
Problems Resolution Office
Illinois Department of Revenue
PO Box 19014
Springfield, IL 62794-9014
Get Illinois Department of Revenue forms and other information at tax.illinois.gov
Contents
Office Locations
For office locations, see Regional Office Locations & Contact Information webpage.
Contact Information
Visit our website at tax.illinois.gov.
For specific phone number and email contacts see our Contact Us page.
Call us at 1 800 732-8866 or 217 782-3336.
Call our TDD (telecommunications device for the deaf) at 1 800 544-5304.
Write us at Illinois Department of Revenue, PO Box 19001, Springfield, IL 62794-9001.
Call our 24-hour Forms Order Line at 1 800 356-6302.
(Pub-113 - November 2024)