Form Ds-1 Instructions - General Information - 2012
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1Form DS-1 Instructions
General Information
Who must file this return?
What must I attach to this return?
You must file Form DS-1, Dry-Cleaning Solvent Tax Return, if you
If you are a supplier, you must complete and attach Form DS-7,
are in the business of selling dry cleaning solvents in Illinois and you
Schedule A, Dry-Cleaning Solvent Sold and/or Form DS-8,
maintain a place of business in Illinois. You must also file Form DS-1
Schedule B, Dry-Cleaning Solvent Sold Tax Free.
if you purchased dry cleaning products from an out-of-state supplier
What if I fail to file Form DS-1 and pay the amount I owe?
who is not registered to collect Dry-Cleaning Solvent Tax.
You owe a late filing penalty if you do not file a processable return
How do I determine if my dry cleaning solvents are
by the due date, a late payment penalty if you do not pay the amount
chlorine based, petroleum based, or green?
you owe by the original due date of the return, a bad check penalty if
your remittance is not honored by your financial institution, and a cost
The Dry Cleaner Environmental Response Trust Fund Council
of collection fee if you do not pay the amount you owe within 30 days
determines which products are chlorine-based solvents, petroleum-
of the date printed on an assessment. We will bill you for penalties
based solvents, and which are green solvents. All dry cleaning
and interest. For more information, see the most current Publication
solvents are considered chlorine based unless the council
103, Penalties and Interest for Illinois Taxes. To receive a copy of this
determines otherwise. Contact the council for further information.
publication, visit our website at tax.illinois.gov.
What sales are exempt from the Dry-Cleaning Solvent Tax?
What if I had no business activity during the period for
Sales of dry cleaning solvent to the following facilities are exempt
which my return is due?
from the Dry-Cleaning Solvent Tax:
• a facility located on a United States military base
If you had no business activity during the quarter for which your
• an industrial laundry, a commercial laundry, or a linen supply facility
return is due, you still must file your return on or before the due date.
• a prison or other penal institution that dry cleans only as part of a
What if I need help?
correctional industries program to provide dry cleaning to persons
who are incarcerated in a prison or penal institution or to resident
If you have questions or need help, call us weekdays between
patients of a state-operated mental health facility
8:00 a.m. and 4:30 p.m. at 217 782-7517 or visit our website at
• a not-for-profit hospital or other health care facility
tax.illinois.gov.
• a facility presently or formerly located on federal or state
How do I contact the Dry Cleaning Council?
government property
DRYCLEANER ENVIRONMENTAL RESPONSE TRUST FUND OF ILLINOIS
• a facility that will not use the dry cleaning solvent in a dry cleaning
PO BOX 480
operation
BENSONVILLE IL 60106-0480
When should I file this return?
1 800 765-4041
Form DS-1 is due on or before the 25th day of the month following
the quarter for which the return is filed. Your return due dates are
Mail your completed Form DS-1 to us
April 25, July 25, October 25, and January 25.
DRY CLEANING SOLVENT TAX
ILLINOIS DEPARTMENT OF REVENUE
Can I file this return electronically?
PO BOX 19019
Yes, you can use MyTax Illinois on our website at tax.illinois.gov to
SPRINGFIELD IL 62794-9019
file your DS-1 and any necessary attachments.
Step-by-Step Instructions
If you are a
Step 2: Figure your tax on purchases of dry cleaning solvents
— supplier of dry cleaning solvents, complete Steps 1, 3, & 4.
Line 5 - Total gallons of chlorine-based solvents you purchased from
You must also complete and attach Form DS-7, Schedule A.
an unregistered out-of-state supplier during the quarter for which you
are filing this return.
— dry-cleaning facility operator and purchased dry-cleaning
solvents from an unregistered out-of-state supplier, complete
Line 7 - Total gallons of petroleum-based solvents you purchased
Steps 2, 3, and 4.
from an unregistered out-of-state supplier during the quarter for which
Step 1: Figure your tax on sales of dry cleaning solvents
you are filing this return.
L ine 1a - Total gallons of chlorine-based solvents you sold during the
Line 9 - Total gallons of green solvents purchased, during the quarter
quarter for which you are filing this return.
for which you are filing this return, from an unregistered out-of-state
supplier that are not for use in a virgin facility.
Line 1b - Total gallons of chlorine-based solvents you sold to facilities
identified in “What sales are exempt from the Dry-Cleaning Solvent
Line 11 - Total gallons of green solvents purchased, during the
Tax?” during the quarter for which you are filing this return.
quarter for which you are filing this return, from an unregistered out-
of-state supplier for use in a virgin facility.
Line 2a - Total gallons of petroleum-based solvents you sold during
the quarter for which you are filing this return.
Step 3: Figure the amount you owe
Line 2b - Total gallons of petroleum-based solvents you sold to
Line 13- Add Lines 1d, 2d, 3d, 4d, 6, 8, 10, and 12. This is your tax.
facilities identified in “What sales are exempt from the Dry-Cleaning
Line 14 - Figure your discount. If you file your return and pay the
Solvent Tax?” during the quarter for which you are filing this return.
tax on or before the due date, you may claim a discount. The discount
Line 3a - Total gallons of green solvents you sold not for use in a
is 1.75 percent (.0175) of the tax due shown on Line 13 or $5 per
virgin facility during the quarter for which you are filing this return.
calendar year, whichever is greater.
Line 3b - Total gallons of green solvents you sold not for use in
Note: If you claim a discount and file late, pay late, or you do not
facilities identified in “What sales are exempt from the Dry-Cleaning
provide the information requested on Forms DS-1, DS-7, or DS-8,
Solvent Tax?” during the quarter for which you are filing this return.
your discount will be disallowed.
Line 4a - Total gallons of green solvents you sold for use in a virgin
Line 15 - Subtract Line 14 from Line 13. This is your total tax due.
facility during the quarter for which you are filing this return.
Line 16 - If we issued you a credit, tell us the amount you wish to
Line 4b - Total gallons of green solvents you sold for use in a virgin
apply towards your balance due.
facility identified in “What sales are exempt from the Dry-Cleaning
Line 17 - Subtract Line 16 from Line 15. This is your total payment
Solvent Tax?” during the quarter for which you are filing this return.
due. Make your check payable to “Illinois Department of Revenue.”
DS-1 instructions (R-10/12)
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