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Illinois

These resources – like the public health crisis itself – are constantly evolving and are only current as to the date of publication. This page was last updated on August 24, 2020.

For more up-to-date information on the relief programs available in Illinois, we recommend that you visit the state's Coronavirus (COVID-19) Response portal.

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Description of Program and Relief

Sales Tax Deferral for Bars & Restaurants

In light of COVID-19, the Illinois Governor has directed the Department of Revenue to defer sales tax payments for small- and medium-sized bars and restaurants. Eligible eating and drinking establishments will not be charged penalties or interest on payments due in March, April, or May, that are made late.

Government or Lead Agency

Illinois State Governor & Department of Revenue

Dates Available

Effective immediately, through May 20

Eligibility Requirements/Restrictions

Information on eligibility can be found at:

https://www2.illinois.gov/rev/research/publications/bulletins/Documents/2020/FY2020-23.pdf.

The directive applies to eating and drinking establishments that incurred less than $75,000 in sales tax liabilities last year.

Penalties and interest will be automatically waived; however, qualified taxpayers must still file their sales tax return even if they are unable to make a payment.

Taxpayers who take advantage of this relief will be required to pay their sales tax liabilities due in March, April, and May in four installments, starting on May 20 and extending through August 20.

Application Deadlines (If Applicable)

N/A

Contact for More Information

800-732-8866

List of Additional Information

Please visit:

https://www2.illinois.gov/Pages/news-item.aspx?ReleaseID=21284

https://www2.illinois.gov/rev/research/publications/bulletins/Documents/2020/FY2020-23.pdf

https://www2.illinois.gov/rev/Pages/Taxpayer-Resources-during-COVID-19-%28Coronavirus%29-Outbreak.aspx


© 2021 Paul, Weiss, Rifkind, Wharton & Garrison LLP. This does not constitute legal advice and does not create an attorney-client relationship. In some jurisdictions, this publication may be considered attorney advertising. Past representations are no guarantee of future outcomes.

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