Reviewing the Annual Taxpayer Location Address List
How should you use this list?
The annual taxpayer location address list is a tool you can use to ensure that the businesses from which you receive sales tax are, in fact, those from which you should receive tax.
You may want to follow some of our recommendations on how to review this list and proceed with any resulting findings.
- Examine the list by comparing it with local license records, utility records, or other sources at your disposal.
- Obtain the Illinois business tax (IBT) number of businesses within your taxing jurisdiction from license applications or from other dealings with these businesses. You may find keeping a file of these IBT numbers to be convenient.
- To assure that the businesses are registered for your municipality, compare your record or file of IBT numbers with those appearing on the taxpayer list.
Illinois Business Tax (IBT) numbers eventually will be replaced by Account IDs when that tax is included in the new system. At the end of the four-year transition period, use of the term “IBT” will be discontinued.
When and how should you notify us of any discrepancies?
You should notify us in writing if
- any business selling tangible personal property at retail within your jurisdiction does not appear on your annual taxpayer location address list;
- any business included on your list is not a business operating within your corporate limits;
- any information on the list is incorrect, including the street address where the list shows “address not available”; or
- you have any other questions concerning a business being registered for your taxing jurisdiction.
How do you contact us?
You may write or call us at the following address and phone number:
LOCAL TAX ALLOCATION DIVISION (3-500)
ILLINOIS DEPARTMENT OF REVENUE
101 WEST JEFFERSON
SPRINGFIELD IL 62794
Phone: 217 785-6518
Fax: 217 524-0526
What information do you need to provide us?
When notifying us of a business or businesses within your taxing jurisdiction which are liable for sales tax and which are not on your list, tell us the
- name of the business,
- name of the owner,
address of the business,
- Illinois business tax (IBT) number or sales tax registration number,
- start date of the business, and
- type of retail sales being made.
What type of response will you receive?
We will respond to you with
- an inquiry,
- an interim response or status letter,
- a full response, or
- an adjustment proposal.