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Electronically using MyTax Illinois or ACH Credit or. by mail using Form IL-1065-V, Payment Voucher for Partnership Replacement Tax, or Form IL-1120-ST-V, Payment Voucher for Small Business Corporation Replacement Tax.
Corporations, partnerships, trusts, S corporations and public utilities pay these taxes.
The Illinois Constitution currently only authorizes the taxation of ?real property? and forbids the taxation of ?personal property.? Illinois is unlike some states in this. Many states tax personal property as well as real property; some even impose personal property tax on both individuals and businesses.