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General Information Part 2, Municipalities and business district tax
locations
Report the purchases that you made using your Direct Pay
Who must file this form?
Permit number for those sites for which a business district
If you are a registered direct-pay permit holder under Option
sales tax has been imposed.
2, and you direct pay the tax on the purchases you make from
one or more locations within Illinois, you must complete this Report your purchases from vendors in municipalities that
form and attach it to the Form ST-1, Sales and Use Tax and have imposed a business district sales tax.
E911 Surcharge Return, that you file. You must print the location code, site name and address, and
What if I need help or additional forms? applicable tax rate for each municipality that has imposed a
For help, call our Taxpayer Assistance Division at 1 800 732-8866 business district tax and the location code and applicable tax
or 217 782-3336; call our TDD-telecommunications device for the rate for each business district tax area for that municipality.
deaf at 1 800 544-5304; or visit our website at tax.illinois.gov. Print the portion of the municipality not included in the
If you need a preprinted form, call our Central Registration business district tax area first. The business district tax
Division at 217 785-2889 or 217 785-3707. locations should be printed below the municipal location. It is
your responsibility to determine the appropriate location listing
Can I computer-generate my own form? and tax rate for each vendor. You may ask the vendor for this
You must have our approval before you can use any form information.
other than the ones we send you. If you would like to
Note: You may obtain the information needed to complete the
computer-generate your own form, send a sample form to:
taxable location code and tax rate by referring to our Tax Rate
OFFICE OF PUBLICATIONS MANAGEMENT (3-375) Database on our website at tax.illinois.gov.
ILLINOIS DEPARTMENT OF REVENUE
Line-by-Line Instructions
101 W JEFFERSON
SPRINGFIELD IL 62702 When completing this form, please round to the nearest
dollar by dropping amounts less than 50 cents and increasing
amounts of 50 cents or more to the next higher dollar.
General Instructions
How do I report my purchases? Line 4a General merchandise base
Form ST-2-DP has two Parts. For each site from which you purchased goods using the
direct-pay method, write the total amount of your purchases.
• Part 1 is used to report Illinois county locations and Do not include tax.
municipalities that have not created a business district
development or redevelopment plan and imposed a local Line 4b Multiply Line 4a by the tax rate.
business district sales tax. Line 5a Drugs, and medical appliances base
• Part 2 is used to report the municipalities that have For each site from which you purchased goods using the
created a business district development or redevelopment direct-pay method, write the total amount of your purchases of
plan and imposed a local business district sales tax. Each qualifying drugs and medical appliances. Do not include tax.
business district location for that municipality is reported Line 5b Multiply Line 5a by the tax rate.
separately.
Lines 4a through 5b Page totals
Part 1, County locations and municipal You must total each page of Form ST-2-DP on which you
locations (no business district tax) report purchases.
Report the purchases that you made using your Direct Pay For each page total line, 4a through 5b, write the sum of the
Permit number for those sites for which a business district amounts you wrote on the corresponding line for each site.
sales tax has not been imposed. For example, add all of the amounts you wrote on Line 4a and
You must print the location code, site name and address, and write the sum on the 4a page total line.
applicable tax rate for each county and municipality that has For each line number, 4a through 5b, the sum of all page
not imposed a business district tax. If a location has more than totals you wrote on Form ST-2-DP plus the sum of all page
one tax rate, you should print it more than once. For example, totals you wrote on Form ST-2 must equal the amount on the
since Barrington Hills has portions of the city located in four corresponding line of your Form ST-1. For example, the sum of
separate counties with four separate tax rates, it would be all ST-2-DP page totals plus the sum of all ST-2 page totals for
listed four times on Form ST-2-DP. If you make a purchase Line 4a must equal the amount on Line 4a of your Form ST-1.
from a vendor who is located in Barrington Hills, you must
determine which is the appropriate location listing and tax rate
for that vendor. You may ask the vendor for this information.
ST-2-DP instructions (N-5/12)