Schedule Sd (Form Rmft-32-Sf) - Mft, Ust, And Eif Special Fuel (Excluding Dyed Diesel Fuel) Sold And Distributed Tax- And Fee-Free In Illinois To Licensed Distributors Or Suppliers Page 2

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Step-by-Step Instructions
General Instructions
Schedule SD is used for reporting the
Step 1: Complete the following
Line 12 - If you are filing more than one
following taxes:
information
Schedule SD:
• Motor Fuel Tax (MFT)
Write your company name, your license number,
First, group together all Schedules SD that report
• Underground Storage Tank Tax (UST)
and the period for which you are reporting. Check
• Environmental Impact Fee (EIF)
the boxes next to the tax/fee type you are listing
• UST-/EIF-free only gallons. Add Lines 11 from
on this page. Report one tax/fee type per page.
this group, and write the total on Line 12 of the
Which special fuels must be reported
last page.
Step 2: Report your tax- and fee-free
on this schedule?
sales
• MFT-free only gallons. Add Lines 11 from this
The special fuels that must be reported on this
group, and write the total on Line 12 of the last
schedule include diesel and any other petroleum
Lines 1 through 10 —
page.
products ( e.g., furnace oil, heating oil, range oil,
Column 1 - Write the month, day, and year of the
and kerosene) intended for use or offered for sale as
• both MFT- and UST-/EIF-free gallons. Add
invoice.
a fuel for engines in which the fuel is injected into
Lines 11 from this group, and write the total on
the combustion chamber and ignited by pressure
Column 2 - Write the invoice number.
Line 12 of the last page.
without electric spark. This does not include 1-K
kerosene or dyed diesel. Report your dyed diesel
Column 3 - Write the carrier’s complete business
Then, add the totals from Lines 12 of the all
fuel on Schedule DD, Form RMFT-32-DF.
name.
Schedules SD that report
When do I file this schedule?
Column 4 - Write the bill of lading or manifest
• UST-/EIF-free only gallons and both MFT- and
number.
UST-/EIF-free gallons and write this amount on
You must file Schedule SD with Form RMFT-5,
Form RMFT-5-US, Line 8, Column 1.
Motor Fuel Distributor/Supplier Tax Return, if you
Column 5 - Write the purchaser’s complete name.
are reporting MFT-free gallons only or both MFT-
• MFT-free only gallons and both MFT- and UST-/
and UST-/EIF-free gallons.
Column 6 - Write the name of the Illinois city from
EIF-free gallons and write this amount on Form
which the special fuel product originated.
,
You must file Schedule SD with Form RMFT-5-US
RMFT-5, Line 8a, Column 2.
Underground Storage Tank Tax and Environmental
Column 7 - Write the name of the Illinois city to
Impact Fee Receiver Tax Return, if you are
which the special fuel product was delivered.
reporting UST-/EIF-free gallons only.
Column 8 - Write the purchaser’s Illinois license
What records must I keep?
number.
You are required by law to keep books and
Column 9 - Write the number of invoiced gallons.
records showing all purchases, receipts, losses
through any cause, sales, distributions, and use of
Line 11 - Add the invoiced gallons reported in Col-
fuels.
umn 9, Lines 1 through 10.
What if I need additional assistance?
If you have questions about this schedule, write to us
at Motor Fuel Tax, Illinois Department of Revenue,
P .O. Box 19477, Springfield, Illinois 62794-9477, or
call our Springfield office weekdays between 8 a.m.
and 4:30 p.m. at 217 782-2291.
RMFT-32-SF back (R-12/99)

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