Form ST-8 General Information

Must I file Form ST-8?                                                      When is my return due?
You	must	file	this	return	if	you	sell	and	deliver	new	or	used	tires	in	     You	must	file	your	return	quarterly,	on	or	before
Illinois	at	retail.	                                                        •	 April	20	for	the	first	quarter	(January-February-March),
                                                                            •	 July	20	for	the	second	quarter	(April-May-June),
What tires are subject to the Tire User Fee?                                •	 October	20	for	the	third	quarter	(July-August-September),	and
The	Tire	User	Fee	is	imposed	on	new	and	used	tires	for	vehicles	            •	 January	20	of	the	following	year	for	the	fourth	quarter	
in	which	persons	or	property	may	be	transported	or	drawn	upon	                 (October-November-December).
a	highway,	as	defined	in	the	Illinois	Vehicle	Code,	Section	1-217.	         If	you	discontinue	your	business,	a	final	ST-8	return	is	due	on	or	
The	fee	also	applies	to	new	and	used	tires	for	aircraft,	special	           before	the	last	day	of	the	month	immediately	following	the	month	in	
mobile	equipment	(such	as	street	sweepers,	road	construction	               which	you	discontinue	your	business.
and	maintenance	machinery),	and	implements	of	husbandry	(farm	              Note:	If	the	due	date	falls	on	a	weekend	or	holiday,	your	return	and	
wagons	and	combines).                                                       payment	are	due	the	next	business	day.

What tires are excluded from the Tire User Fee and                          What if I need help?
what retail sales are exempt?                                               If	you	need	help,	call	the	Illinois	Department	of	Revenue	at	
Tires	excluded	from	the	fee	are,	generally,	those	tires	that	are	placed	    1 800 732-8866	or	217 782-3336,	call	our	TDD-telecommunications	
on	a	vehicle	that	is	not	transported	or	drawn	upon	a	highway,	i.e.,         device	for	the	deaf	at	1 800 544-5304,	or	visit	our	website	at	
race	cars,	fork	lifts,	all-terrain	vehicles,	and	lawn	and	garden	tractors.	 tax.illinois.gov.		
Also,	reprocessed	tires	are	not	subject	to	the	fee.	A	"reprocessed	tire"	
is	a	used	tire	that	has	been	recapped,	retreaded,	or	regrooved	and          How can I file electronically?
that has not been placed on a vehicle wheel rim.	However,	used	             We	encourage	all	taxpayers	to	file	returns	electronically.	You	can	
tires	sold	at	retail	that	have	not	been	"reprocessed"	are	not	exempt.       file	your	Form	ST-8	and	make	your	payment	through	MyTax	Illinois		
                                                                            at	tax.illinois.gov. This	is	a	free,	online	program	designed	to	be	
                                                                            an	easy,	convenient,	and	fast	way	for	you	to	electronically	submit	
Certain	retail	sales	that	are	exempt	from	sales	tax	may	be	subject	
                                                                            your	return	and	payment	any	time.	No	software	is	required,	and	it	is	
to	the	Tire	User	Fee.	The	following	retail	sales	are	exempt:	tires	sold	
                                                                            available	24	hours	a	day,	7	days	a	week.	
as	a	part	of	a	vehicle	sale;	tires	sold	through	mail	order;	tires	sold	at	
wholesale	or	for	resale;	and	tires	that	are	not	delivered	in	Illinois.
Purchasers	such	as	government	agencies,	schools,	and	charitable	
organizations	who	are	exempt	from	paying	sales	tax	are	not	exempt	
from	the	Tire	User	Fee.

                                               Specific Instructions
Step 1:  Figure your tires subject to tire fee	                             Step 4: Sign below
Line 2 	Write	the	number	of	deductible	tires	you	sold	during	the	           An	owner,	officer,	partner,	or	authorized	agent	of	the	business	must	
period	for	which	you	are	filing.	See	the	General	Information	section	       sign	the	return.	
above	to	determine	which	tire	sales	are	not	subject	to	the	Tire	User	Fee.
                                                                            Penalty and interest information
Step 2:  Figure your collection allowance and                               You	owe	a	late filing penalty	if	you	do	not	file	a	processable	return	
net amount due	                                                             by	the	due	date,	a	late payment penalty	if	you	do	not	pay	the	
Line 5	 If	this	return	is	filed	and	paid	by	the	due	date,	you	are	          amount	you	owe	by	the	original	due	date	of	the	return,	a	bad check 
entitled	to	a	collection	allowance.	Multiply	Line	3	by	10	cents	($0.10).	   penalty	if	your	remittance	is	not	honored	by	your	financial	institution,	
                                                                            and	a	cost of collection fee	if	you	do	not	pay	the	amount	you	owe	
Line 7	 If	you	collected	more	fee	than	the	amount	due,	write	the	           within	30	days	after	a	bill	has	been	issued.	We	will	bill	you	for	any	
amount	of	the	excess	tire	fee	you	collected	on	Line	7.	                     amounts	owed.	For	more	information,	see	Publication	103,	Penalties	
                                                                            and	Interest	for	Illinois	Taxes.	To	receive	a	copy	of	this	publication,	
Step 3:  Figure your payment due                                            visit	our	website	at	tax.illinois.gov.	
Line 9 If	we	have	notified	you	that	you	have	credit	and	you	wish	
to	use	it	toward	what	you	owe,	write	the	amount	you	are	using	
on	Line	9.

Line 10  	Subtract	Line	9	from	Line	8.	Write	the	result	on	Line	10.	
This	is	the	amount	due.

                     ST-8	back	(R-07/13)                                                       *ZZZZZZZZZ*