The General Assembly has enacted Public Act 097-0976 requiring all units of local government to electronically report agreements commonly known as “rebate sharing agreements” to the Illinois Department of Revenue. The law also requires that report information be available beginning July 1, 2013, on the department’s website at tax.illinois.gov.
To implement this law, the department has created the “Rebate Sharing Web Application.” Using the Rebate Sharing Web Application, local governments must report detailed information on any existing or new agreements to share or rebate any portion of retailers’ occupation taxes generated by retail sales of tangible personal property.
For more information, click here for the Frequently Asked Questions (FAQ's).
Click the link below to access the Rebate Sharing Web Application login screen. This web application must be used by local governments to enter their new or existing rebate sharing agreements. The department will consider reports timely filed if they are submitted by May 1, 2013. This deadline applies to all agreements entered into on or before April 1, 2013. Agreements entered into after April 1, 2013, are required to be submitted via this web application within 30 days after the execution of the agreement.
The capability within the web application to search for agreements by business name or by local government name (county or municipality) will be available to the general public on July 1, 2013.