Illinois Administrative Code › Title 86 - REVENUE › Part 150 - USE TAX › Subpart H - RETAILERS' RETURNS › Section 150.901 - When and Where to File

Current through Register Vol. 48, No. 28, July 12, 2024
a) Every
				retailer required or authorized to collect use tax must file a return each
				month by the twentieth day of the month covering the preceding calendar month,
				except when the retailer is authorized to file tax returns on a quarterly or
				annual basis as hereinafter provided. The Department has combined the
				retailers' use tax return form with the retailers' occupation tax return
				form.
b)
On and after
				January 1, 2018, (except for returns required to be filed prior to January 1,
				2023 for motor vehicles, watercraft, aircraft, and trailers that are required
				to be registered with an agency of this State), with respect to retailers whose
				annual gross receipts average $20,000 or more, all returns required to be filed
				pursuant to
the Act
shall be filed electronically. On and
				after January 1, 2023, with respect to retailers whose annual gross receipts
				average $20,000 or more, all returns required to be filed pursuant to
the
Act, including, but not limited to, returns for motor vehicles,
				watercraft, aircraft, and trailers that are required to be registered with an
				agency of this State, shall be filed electronically. Retailers who demonstrate
				that they do not have access to the Internet or demonstrate hardship in filing
				electronically may petition the Department to waive the electronic filing
				requirement.
c)
Where such tangible personal property is sold under a conditional sales
				contract, or under any other form of sale wherein the payment of the principal
				sum, or a part thereof, is extended beyond the close of the period for which
				the return is filed, the retailer, in collecting the tax (except as to motor
				vehicles, watercraft, aircraft, and trailers that are required to be registered
				with an agency of this State), may collect for each tax return period, only the
				tax applicable to that part of the selling price actually received during such
				tax return period.
[35 ILCS 105/9 ]
d) In its regular monthly, quarterly, or
				annual return, each retailer shall also include the total amount of use tax due
				upon the purchase price of tangible personal property (other than a motor
				vehicle, watercraft, or aircraft on which the tax is to be paid separately from
				the regular monthly, quarterly, or annual return) purchased by it at retail
				from a retailer, but as to which such tax was not collected by the vendor from
				the retailer filing such return, and such retailer shall remit the amount of
				such tax to the Department when filing such return.
e) If the retailer files its retailers'
				occupation tax returns on the gross sales basis, rather than on the gross
				receipts basis, the retailer will be required to report the use tax information
				that is included in the retailer's returns on the basis of gross sales (or on
				the basis of gross purchases in the case of reporting purchases for the
				retailer's use).
f)
If the
				retailer's average monthly tax liability to the Department does not exceed
				$200, the Department may authorize
the retailer's
returns to
				be filed on a quarter annual basis, with the return for January, February, and
				March of a given year being due by April 20 of such year; with the return for
				April, May and June of a given year being due by July 20 of such year; with the
				return for July, August and September of a given year being due by October 20
				of such year, and with the return for October, November and December of a given
				year being due by January 20 of the following year.
g)
If the retailer's average monthly
				tax liability to the Department does not exceed $50, the Department may
				authorize
the retailer's
returns to be filed on an annual
				basis, with the return for a given year being due by January 20 of the
				following year.
h)
Such quarter annual and annual returns, as to form and substance, shall
				be subject to the same requirements as monthly returns.
i)
Notwithstanding any other
				provision in
the Act
concerning the time within which a
				retailer may file
its
return, in the case of any retailer who
				ceases to engage in a kind of business which makes
the retailer
responsible for filing returns under
the Act,
such
				retailer shall file a final return under
the Act
with the
				Department not more than one month after discontinuing such business.
[35 ILCS
				105/9 ]