Section 760.100  Electronic Returns

a)         The Department has mandatory electronic filing programs and voluntary programs for certain returns and other documents that are required to be filed with the Department.  Upon acceptance into the program, the returns, schedules, and other documents listed in this Section may be electronically filed with the Department.

b)         An electronic return or other document consists of data transmitted to the Department electronically, and may include paper documents that contain information that cannot be electronically transmitted or are requested for verification.  In total, electronic returns must contain the same information as traditionally filed paper documents.

c)         Mandatory Programs  

1)         Beginning January 1, 2003, telecommunications providers who have average monthly tax billings for the immediately preceding calendar year that exceed $1000 must file their tax returns and supporting schedules electronically.  Paper documents that contain information that cannot be electronically provided or are requested for verification must be mailed to the Department.  The following circumstances require paper documentation:

A)        When a final return is electronically filed, the taxpayer must also mail a statement explaining the reasons for a final return (e.g., business sold or discontinued).

B)        When a return and payment are made in protest in accordance with Section 2a.1 of the State Officers and Employees Money Disposition Act [30 ILCS 230/2a.1], the corresponding notice must be mailed to the Department.

C)        When the taxpayer wishes to notify the Department of a change of address, the taxpayer must notify the Department by telephone or by mailing such change to the Department.

2)         Beginning January 1, 2003, cigarette distributors with 30 or more invoice transactions per month and who are not voluntarily filing returns and schedules by electronic means are required to file supporting schedule data with the Department on computer-generated magnetic media in a format prescribed by the Department.

d)         Voluntary Programs

1)         Taxpayers may volunteer to participate in any electronic filing program currently in effect for mandatory electronic filers.

2)         Form ST-1, Sales and Use Tax Return, and Form ST-2, Multiple Site attachment for Form ST-1, can be transmitted electronically under the provisions of this Part.

3)         Beginning January 1, 2003, original or amended liquor tax returns and schedules for Liquor Tax participants may be filed electronically under the provisions of this Part.

A)        Paper documents that contain information that cannot be electronically provided or are requested for verification must be mailed to the Department.  They include:

i)          Copies of schedules, invoices or bills of lading requested for verification in accordance with Section 8-2 of the Liquor Control Act of 1934 [235 ILCS 5/8-2].

ii)         Non-Beverage User permits.

B)        Beginning January 1, 2003, persons filing liquor tax returns and schedules electronically must also make payments by means of electronic funds transfer.  See Section 760.220 of this Part.  By doing so, the taxpayer is entitled to a discount of 1.75% of the tax due, or $1,250, whichever is less, provided that the electronic return and payment are made timely in accordance with this Part.

C)        Liquor tax participants may file their returns and schedules using magnetic media in a format prescribed by the Department.  Liquor tax participants that file returns and schedules on magnetic media are not entitled to the discount provided for in subsection (d)(3)(B) of this Section.

4)         Beginning January 1, 2003, original or amended cigarette tax returns and schedules for Cigarette Tax participants may be filed electronically under the provisions of this Part.

5)         Illustrations of When Paper Documents Must Be Filed

A)        In the event a final return is electronically filed, the taxpayer must also mail a statement explaining the reasons for a final return (e.g., business sold or discontinued).

B)        In the event a return and payment are made in protest in accordance with Section 2a.1 of the State Officers and Employees Money Disposition Act [30 ILCS 230/2a.1], the corresponding notice must be mailed to the Department.

C)        In the event the taxpayer wishes to notify the Department of a change of address, the taxpayer must notify the Department by telephone or by mailing such change to the Department.

(Source:  Amended at 27 Ill. Reg. 14636, effective August 26, 2003)