Common questions about Illinois use tax for individual returns in ProConnect Tax

What's use tax?

Use tax is a type of sales tax you owe for buying items or services without paying for sales tax at the time of purchase.

Do you owe Illinois use tax?

You owe Illinois use tax if you buy an item or service:

• For use or consumption in Illinois;
• From an out-of-state retailer who doesn't charge Illinois sales tax (Or charges sales tax at a lower rate than Illinois);
• That you'd normally pay sales tax for if you bought that item or service from a vendor in Illinois.

To calculate Illinois use tax:

1. From the Input Return tab, go to State & Local ⮕ Taxes ⮕ IL Taxes.
2. Locate the Use Tax section. 
3. Select the box Compute use tax for this return.

Related topics:

• Illinois Informational Diagnostic: Use Tax Might be Needed (Ref. #15542)