Business Use Tax Voluntary Disclosure
A one-time opportunity to meet your Use Tax obligation, limit your liability, and avoid penalty
As part of its ongoing efforts to educate taxpayers and assure compliance with Illinois Use Tax obligations, the Department of Revenue has launched a Use Tax Voluntary Compliance Program targeted at businesses.
Since January we have mailed more than 6,000 taxpayers (identified as having a high likelihood of having an unmet Use Tax obligation) invitations to participate in the program. In exchange for registering with the department for Sales and Use Tax, the taxpayers were allowed to self-report their Use Tax as well as any unrecognized sales tax obligation for four years (instead of six) and to avoid penalties.
We have registered nearly 700 taxpayers from the mailings, and we are extending the program to any taxpayer who is registered for withholding and income tax but not for Sales and Use Tax, who qualify for the department’s voluntary disclosure program, and who has a Use Tax and/or Sales Tax obligation.
Click one of the links below to review fact sheets that contain additional information about the program.
To participate and request an application packet, email us at
Rev.VoluntaryUT@illinois.gov
