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Category: Illinois

Illinois Use Tax

Illinois Use Tax is a sales tax that you, as the purchaser, owe on items that you buy for use in Illinois.  If the seller does not collect this tax, you must pay the tax to the Illinois Department of Revenue (IDOR). The most common purchases on which the seller does not collect Illinois Use Tax are those made through the internet, from a mail order catalog, or when traveling outside Illinois.

You must pay Illinois Use Tax to IDOR if

  • the items you bought are taxable in Illinois,
  • you used or consumed these items in Illinois, and
  • when you purchased the items you either 1) did not pay any sales tax to the seller, or 2) paid sales tax at less than Illinois' Use Tax rates of 6.25% (0.0625) for general merchanfise and 1% for food and drugs.

If you owe $600 or less in use tax for 2011, use Form IL-1040 to report any pay your use tax.  Use the Use Tax (UT) Worksheet or Use Tax (UT) Table and write the result on Line 23.  You MUST make an entry on Line 23 (write zero if you are not paying use tax on Form IL-1040). TaxSlayer will do this for you if an entry is not made in your Illinois state return.

Note: If you owe more than $600 in use tax,

  • you must file Form ST-44, Illinois Use Tax Return, and
  • if you do not file Form ST-44, Illinois will determine that you did not file a use tax return.

Note: If you are filing a joint return with your spouse, each spouse may report and pay up to $600 use tax on Form IL-1040 ($1,200 per joint return).