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  1. You must file Form ST-1, Sales and Use Tax and E911 Surcharge Return, if you are making retail sales of any of the following in Illinois: general merchandise, qualifying foods, drugs, and medical appliances, and/or. prepaid wireless telecommunications service.

  2. ST-1 Sales and Use Tax and E911 Surcharge Return For Reporting Periods January 2024 and After. Did you know you may be able to file this form online? Filing online is quick and easy! Click here to go to MyTax Illinois to file your return online. Click here to download the pdf form.

  3. Illinois Department of Revenue ST-1-X Amended Sales and Use Tax and E911 Surcharge Return General Information Do not write above this line. Everyone must complete Steps 1, 2, 4, and 5. You must also complete Step 3 if you believe that you have overpaid. Step 1: Identify your business.

  4. This form is authorized as outlined under the tax or fee Act imposing the tax or fee for which this form is filed. Disclosure of this information is ST-1 back (R-06/16) required.

  5. You must file Form ST-1, Sales and Use Tax and E911 Surcharge Return, if you are making retail sales of any of the following in Illinois: •general merchandise, •qualifying foods, drugs, and medical appliances, and/or •prepaid wireless telecommunications service.

  6. Download or print the 2023 Illinois Form ST-1 (Sales and Use Tax and E911 Surcharge Return) for FREE from the Illinois Department of Revenue.

  7. Online filing with MyTaxIllinois is recommended, but filing a paper version of form ST-1 is acceptable for any business with annual liability less than $20,000.

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