In an effort to assist eating and drinking establishments impacted by the COVID-19 outbreak, effective immediately, the Illinois Department of Revenue is waiving penalties and interest that would have been imposed on late sales tax liabilities reported on Form ST-1 and Sales and Use Tax and E911 Surcharge Return, that are due from qualified taxpayers in March, April and May 2020 (for February, March, and April reporting periods).Eligible taxpayers are registered Illinois eating and drinking establishments that incurred …