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Pub-115, County Motor Fuel Tax
About this publication
Knowing how Illinois tax laws apply to your business can save you time, trouble, and money. The information included in this publication will supply you with general sales tax information involving the sale of motor fuel in DuPage, Kane, Lake, McHenry, or Will County, help you collect the proper amount of tax due, and help you file your returns correctly.
As a retailer of motor fuel within DuPage, Kane, Lake, McHenry, or Will County, you are responsible for
- collecting the correct amount of tax on every retail sale of motor fuel sale you make,
- properly documenting the tax-exempt motor fuel sales you make,
- sending the tax you have collected with your completed Form CMFT‑1, County Motor Fuel Tax Return, by the due date, to the Illinois Department of Revenue (IDOR), and
- keeping complete and accurate records for all motor fuel sales.
The information in this publication is current as of the date of the publication. Please visit our website at tax.illinois.gov to verify you have the most current revision.
This publication is written in the plain writing style so the tax information is easier to understand. As a result, we do not directly quote Illinois statutes or the Illinois Administrative Code. The contents of this publication are informational only and do not take the place of statutes, rules, or court decisions. For many topics covered in this publication, we have provided a reference to the applicable section or part of the Illinois Administrative Code for further clarification or more detail. All of the sections and parts referenced can be found in Title 86 of the Code.
Taxpayer Bill of Rights
You have the right to call the Department of Revenue for help in resolving tax problems.
You have the right to privacy and confidentiality under most tax laws.
You have the right to respond, within specified time periods, to Department notices by asking questions, paying the amount due, or providing proof to refute the Department’s findings.
You have the right to appeal Department decisions, in many instances, within specified time periods, by asking for Department review, by filing a petition with the Illinois Independent Tax Tribunal, or by filing a complaint in circuit court.
If you have overpaid your taxes, you have the right, within specified time periods, to file for a credit (or, in some cases, a refund) of that overpayment.
For more information about these rights and other Department procedures, you may write us at the following address:
Problems Resolution Office
Illinois Department of Revenue
PO Box 19014
Springfield, IL 62794-9014
For information or forms, visit IDOR’s website at: tax.illinois.gov
Legal References
Statutory
Statutory - 55 ILCS 5/5-1035.1
Regulation
86 Ill. Admin. Code 695
Contents
Contact Information
Visit our website at tax.illinois.gov.
For specific phone number and email contacts see our Contact Us page.
Call us at 1 800 732-8866, 217 782-3336, or 1 800 544-5304 (TTY).
Write us at Illinois Department of Revenue, PO Box 19001, Springfield, IL 62794-9001.
Call our 24-hour Forms Order Line at 1 800 356-6302.
Pub-115 - (November 2024)