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What is use tax?

Answer #131 -- ( Published 08/08/2005 09:24 AM | Updated 07/12/2017 10:39 AM )

What is use tax?

“Use tax” is a tax imposed on the privilege of using, in Illinois, any item of tangible personal property that is purchased anywhere at retail. Generally, the tax is designed to distribute the tax burden fairly among Illinois consumers and to ensure fair competition between Illinois and out-of-state businesses. Use tax is due when you purchase merchandise that you will use in Illinois from a person or business that did not collect Illinois sales tax (e.g., sales from catalogs, magazines, infomercials, the Internet). This tax applies to individuals, businesses, and organizations.

Individuals should report use tax on Form ST-44, Illinois Use Tax Return, or if their annual tax liability is $600 or less, with their Form IL-1040, Individual Income Tax Return. Businesses also can file Form ST-44, unless they are registered to file and pay sales and use tax using Form ST-1, Sales and Use Tax and E911 Surcharge Return.

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