Illinois DOR Publishes Revised Sales and Use, Excise Tax Information on Tire User Fees

The Illinois Department of Revenue (DOR) Nov.1 published revised guidance on tire user fees for sales and use and excise tax purposes. The publication provides general information that tire retailers need to collect the fee due and file their returns correctly. Retailers must collect and pay the tire user fee if they sell or deliver new or used tires in Illinois at retail. The fee is $2.50 per tire. The DOR includes information on: 1) how to register a business; 2) the business requirements for retailers who file Form ST-8; 3) DOR office locations; 4) retail sales that are exempt ...