The Department of Revenue was required by law (Public Act 96-1388) to put a Use Tax line on Form IL-1040.
The legislators wanted to make citizens more aware of their Use Tax obligation by putting the Use Tax line on the return. There is an explanation of Use Tax and individual's responsibility in the IL-1040 instructions.
Other states have put a Use Tax line on their income tax returns.
Putting a Use Tax line on the return will assist you in complying with the law and reporting your Use Tax obligation.
Reporting:
You can report your Use Tax on purchases you made in 2010 on Form IL-1040, Line 22, as long as the Use Tax owed is $600 or less. If the Use Tax you owe is greater than $600, you must file Form ST-44 within 30 days of the purchase.
If you do not know the amount of your purchases, use the table included in the instructions to estimate your Use Tax liability. It is constructed from the department’s estimates of unpaid Use Tax by individuals – Click here for the study. Note that if we find that you owe additional tax, we may assess additional tax plus penalty and interest.
Form IL-1040, Line 22, must be filled in – if you have no Use Tax obligation or you are completing Form ST-44 because you owe more than $600, you should write $0 on Line 22.
