General Tax
Tax Rates
Statute of Limitations
100

The generic term is used which encompasses the Retailers' Occupation Tax, Use Tax, Service Occupation Tax, Service Use Tax, and local occupation and use taxes. 

What is sales tax?

100

State ROT rate on general merchandise.

What is 6.25%?

100

Audit periods expire on 6/30/2023

What is January 2020 through June 2020?

200

The type of tax a retailer is required to collect from their customer.

What is Use Tax?

200

State UT rate on qualifying food, drugs, and medical appliances.

What is 1%?

200
Audit periods which expire on 12/31/2023.

What is July 2020 through December 2020?

400

The statute of limitations on sales timely reported on a September 2021 ST-1 expire when.

What is December 31, 2024?

500

A taxpayer files their August 2020 return late on January 1, 2021.  The statute date is

What is June 30, 2024?