The Department of Revenue proposed an amendment that will impact establishments that sell alcohol at retail:
Friday, January 06, 2012 4:25:57 PM
The Department of Revenue proposed an amendment that will impact establishments that sell alcohol at retail:
The Department of Revenue proposed an amendment to "Retailers' Occupation Tax" (86 Ill. Adm. Code 130; 35 Ill. Reg. 19649) requiring liquor retailers who sell alcoholic liquor at retail through a liquor store, tavern, or restaurant to file a monthly statement listing the total amount paid for liquor during the preceding calendar month electronically beginning 2/1/12. The amendment also allows the taxpayer to petition DOR for a waiver of the electronic filing requirement if the taxpayer does not have access to the Internet. (DOR states that it is curtailing the option to file the information by telephone.)
Bottom Line: This rulemaking is proposed as part of an effort to eliminate the Department of Revenue's TeleFile program. These rules currently require liquor retailers to file a monthly statement of liquor purchases on an ST-1 return that is Tele-filed. This amendment eliminates the requirement to TeleFile the ST-1 return and instead requires that liquor retailers filing their monthly statement of liquor purchases include this statement on an ST-1 return that is electronically filed. The rules specify that this change will be effective for returns due on and after February 1, 2012. The statute mandating that liquor retailers file a monthly statement allows the Department to adopt rules requiring the statement to be filed either electronically or telephonically. Originally the Department chose to require telephonic filing; however, the number of telephonic filers has dropped significantly, while the number of electronic filers has increased significantly. Due to these factors, as well as budgetary constraints, the Department has chosen to discontinue its TeleFile program. These rules implement that determination. The rules do provide however that a taxpayer may petition for a waiver of the electronic filing requirement. The Department has made this accommodation for taxpayers that demonstrate they do not have access to the Internet. Persons who wish to submit comments or have questions are encouraged to contact Jerilynn Troxell-Gorden, Illinois Department of Revenue's Legal Services Office at (217) 782-2844 or
Jerilynn.Gorden@Illinois.gov.
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