Illinois Sales Tax Payment and Reporting Rules

Reporting period:

• Generally: Monthly, by 20th day of the month.
• Other: Quarterly (due by 20th of January, April, July and October), if average monthly tax is $200 or less; annually (due by January 20), if average monthly tax is $50 or less.
• Administration:
  Department of Revenue
  Sales Tax Processing Division
  101 W. Jefferson St.
  Springfield, IL 62702
  Phone: 217-782-7897; 1-800-732-8866 (taxpayer assistance)