86 Ill. Adm. Code 130.530 — Returns Covering More Than One Location Under Same Registration - Separate Returns for Separately Registered Locations

# Returns Covering More Than One Location Under Same Registration - Separate Returns for Separately Registered Locations

TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 130 RETAILERS' OCCUPATION TAX SECTION 130.530 RETURNS COVERING MORE THAN ONE LOCATION UNDER SAME REGISTRATION - SEPARATE RETURNS FOR SEPARATELY REGISTERED LOCATIONS

Section 130.530 Returns Covering More Than One Location Under Same Registration − Separate Returns for Separately Registered Locations a) Where any taxpayer under the Retailers' Occupation Tax Act conducts, at more than one location within the State, a business which comes within the Act, and as to which separate locations the taxpayer has not obtained separate Certificates of Registration as is permitted by the Act under some circumstances (see Subpart G of this Part), the taxpayer shall file their returns as consolidated returns covering business operations at all of the taxpayer's locations, and the taxpayer should not file separate returns for each location.

b) Such consolidated return must be filed on the Sales and Use Tax Return Form ST‑1, supplemented by Form ST-2. If the taxpayer is engaged in the retail business at more than one location which imposes the Home Rule Municipal Retailers' Occupation Tax, Non-Home Rule Municipal Retailer's Occupation Tax, the Home Rule County Retailers' Occupation Tax, or taxes pursuant to Section 5.01 of the Local Mass Transit District Act or Section 4.03 of the Regional Transportation Authority Act, the tax rate for gross receipts from sales at each site within each entity shall be printed on the ST‑2.

c) The total amount of net tax due shown on Form ST-2 should be equal to the amount of net tax due shown on the return Form ST-1.

d) Where the same person has more than one business registered with the Department under separate registrations under the Act, such persons shall not file each return that is due as a single return covering all such registered businesses, but shall file a separate return for each such registered business.

e) Beginning January 1, 2025, retailers maintaining a place of business in this State making retail sales of tangible personal property to Illinois customers from a location or locations outside of Illinois must use Form ST-2 to report sales made to Illinois customers listing the Illinois location to which the tangible personal property was shipped or delivered or at which possession was taken by the purchaser ("destination sourcing") for sales that would otherwise be sourced outside of this State. See 35 ILCS 120/2-12(8) as amended by Public Act 103-983. (Source: Amended at 49 Ill. Reg. 8586, effective June 13, 2025)

Section 130.530 Returns Covering More Than One Location Under Same Registration − Separate Returns for Separately Registered Locations

a) Where any taxpayer under the Retailers' Occupation Tax Act conducts, at more than one location within the State, a business which comes within the Act, and as to which separate locations the taxpayer has not obtained separate Certificates of Registration as is permitted by the Act under some circumstances (see Subpart G of this Part), the taxpayer shall file their returns as consolidated returns covering business operations at all of the taxpayer's locations, and the taxpayer should not file separate returns for each location.

b) Such consolidated return must be filed on the Sales and Use Tax Return Form ST‑1, supplemented by Form ST-2. If the taxpayer is engaged in the retail business at more than one location which imposes the Home Rule Municipal Retailers' Occupation Tax, Non-Home Rule Municipal Retailer's Occupation Tax, the Home Rule County Retailers' Occupation Tax, or taxes pursuant to Section 5.01 of the Local Mass Transit District Act or Section 4.03 of the Regional Transportation Authority Act, the tax rate for gross receipts from sales at each site within each entity shall be printed on the ST‑2.

c) The total amount of net tax due shown on Form ST-2 should be equal to the amount of net tax due shown on the return Form ST-1.

d) Where the same person has more than one business registered with the Department under separate registrations under the Act, such persons shall not file each return that is due as a single return covering all such registered businesses, but shall file a separate return for each such registered business.

e) Beginning January 1, 2025, retailers maintaining a place of business in this State making retail sales of tangible personal property to Illinois customers from a location or locations outside of Illinois must use Form ST-2 to report sales made to Illinois customers listing the Illinois location to which the tangible personal property was shipped or delivered or at which possession was taken by the purchaser ("destination sourcing") for sales that would otherwise be sourced outside of this State. See 35 ILCS 120/2-12(8) as amended by Public Act 103-983.

(Source: Amended at 49 Ill. Reg. 8586, effective June 13, 2025)