Illinois liquor purchases must be reported.

Beginning October 2003, Line A has been added to Illinois Form ST-1, Sales and Use Tax Return, and Form ST-1-T, Illinois Sales and Use Tax Telefile Worksheet on which liquor retailers are required to report total liquor purchases. This value is equivalent to the total value of all alcoholic liquor invoiced and delivered to the retailer during the liability period, even if payment is remitted to the distributor during a different period. Purchases from more than one distributor should be added together and then recorded on the line. (Illinois Department of Revenue, Information Bulletin FY 2004-13, September 2003)

Posted on January 15, 2004