In anticipation of the legislation required to bring Illinois into compliance with FAA regulations, the Illinois Department of Revenue has developed a new sales tax return (ST-70) for reporting sales of aviation fuel. Although this legislation has not yet passed, the Department has decided to move forward with implementing this new aviation fuel sales tax return. This is effective with taxes collected December 1, 2017 and reported January 20, 2017.
It is important to note that this is not a new tax, but instead a new way to report and track tax previously reported on the ST-1, Sales and Use Tax, and E911 Surcharge Return. You can register as an aviation fuel retailer with the Department electronically on mytax.illinois.gov.
If you have one business but sell aviation fuel at more than one location, you must collect and remit sales and use taxes according to the rates of each particular location. Please see the FY 2018-13-A Bulletin for more information.