Gasoline and Diesel Fuel Tax
low-level alert: GASOLINE AND DIESEL FUEL TAX ORDINANCE
Gasoline Tax Return
Reference the Gasoline Sample tax return for the registration of a Gasoline Tax Return. Every registered Distributor or Supplier of gasoline fuel must file a monthly return, even when purchasing tax-paid gasoline or when inactive. Due Date – 20th of each month.
Schedule A should be prepared for each separate delivery address comprising all Illinois gasoline sales delivered outside of Illinois.
Schedule B documents all sales in the State of Illinois that were either delivered outside Cook County or sold at a retail location outside Cook County, operated by the Distributor or Supplier. Schedule B must be submitted to support the deduction on line 4d, Column 1 of the Cook County Gasoline Fuel Tax Return.
Schedule B1 is to be prepared for each separate delivery address comprising all Illinois gasoline sales delivered outside Cook County. Do not complete this schedule for sales at distributor operated retail locations outside Cook County.
Schedule C is to be prepared for each sale and distribution to other registered distributors.
Diesel Fuel Tax Return
Reference the Sample tax return for the registration of a Diesel Tax Return. Every registered Distributor or Supplier of diesel fuel must file a monthly return, even when purchasing tax-paid diesel fuel or when inactive. Due Date – 20th of each month.
Schedule A should be prepared for each separate delivery address comprising all Illinois diesel fuel sales delivered outside Illinois.
Schedule B documents all sales in the State of Illinois that were either delivered outside Cook County or sold at a retail location outside Cook County, operated by the Distributor or Supplier. Schedule B must be submitted to support the deduction on Line 4d, of the Cook County Diesel Fuel Tax Return.
Schedule C should be prepared for each separate delivery address comprising all Illinois diesel fuel sales and distribution to other registered distributors.