Who must file Form ST-1? You must file Form ST-1, Sales and Use Tax and E911 Surcharge Return, if you are making retail sales, including leases or.A business in Illinois is subject to the Illinois corporation franchise tax, personal property replacement tax, and corporate income taxes. The Personal Property Lease Transaction Tax applies to businesses or individuals that either are a lessor or lessee of personal property used in Chicago. How do I fill this out? Nonresidents must source sales of tangible personal property to Illinois if the nonresident delivers or ships the property to a purchaser in the state.

Movable Property In Business In Illinois

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