Use tax is tax owed on items that are purchased for use in Illinois. If the seller does not collect the tax, you are required to report the tax owed on your Illinois Individual tax return. This is most common when you make internet purchases.
See the Illinois Instructions for complete rules and the Use Tax worksheet. If you owe more than $600 in use tax ($1,200 for married filing jointly taxpayers), you must file Form ST-44, Illinois Use Tax
Return (not supported in our program) instead.
To enter the use tax on your Illinois state return, go to:
- State Section
- Use Tax