Illinois DOR Issues Revised Instructions for Form ST-1, Sales and Use Tax, E911 Surcharge Return

The Illinois Department of Revenue (DOR) Feb. 1 released revised instructions for Form ST-1, Sales and Use Tax and E911 Surcharge Return. The DOR provides answers to questions, including: 1) who must file Form ST-1; 2) how taxpayers should report sales of aviation fuel; 3) when taxpayers must file their returns; 4) how taxpayers can find out what tax, surcharge, and assessment rates they should be collecting; and 5) can taxpayers file this return and pay the tax due electronically. The DOR also provides line-by-line instructions. [Ill. Dep’t of Revenue, Form ST-1, Sales and Use Tax and E911 Surcharge Return, ...