2 Guides across 1 job. Each Guide is authored by an accountant; the ones more colleagues stand behind rise to the top.
Illinois Sales Tax return (Form ST-1) for self-employed individuals. Covers all four Illinois occupation and use taxes (ROT, UT, SOT, SUT), state and local rates, origin-based sourcing, vendor discount, and filing frequencies. Primary source: 35 ILCS 120/ (ROT), 35 ILCS 105/ (UT), 35 ILCS 115/ (SOT), 35 ILCS 110/ (SUT).
Use this skill whenever asked about Illinois sales and use tax, Retailers' Occupation Tax (ROT), Illinois use tax, Service Occupation Tax, IDOR filings, Illinois exemptions, Illinois nexus, or any request involving Illinois state sales and use tax compliance. Trigger on phrases like "Illinois sales tax", "IL sales tax", "ROT", "Retailers Occupation Tax", "IDOR", "ST-1", "Illinois exemption certificate", or any request involving Illinois sales and use tax classification, filing, or compliance. ALWAYS read this skill before touching any Illinois sales tax work.