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Can a local government receive information on the sales tax receipts of businesses located within its taxing jurisdiction, and if so, how can they request this information?

Answer #239 -- ( Published 08/23/2005 10:51 AM | Updated 07/12/2017 10:41 AM )

Can a local government receive information on the sales tax receipts of businesses located within its taxing jurisdiction, and if so, how can they request this information?

By law, all information received by the Illinois Department of Revenue (IDOR) from sales tax returns is confidential. However, Illinois law does allow a local government to receive certain confidential information, by request, provided the proper forms and agreements are completed by the local government or, in some instances, by the individual retail business. The information provided is directly related to the local government’s share of tax received under the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, the Retailers’ Occupation Tax Act distributed from the Local Government Tax Fund, and, if applicable, any locally imposed retailers’ occupation tax or service occupation tax.

  • A local government can request a statistical grouping report listing four or more comparable businesses within their taxing jurisdiction that provides the aggregate total of the net revenue distributed to their local government. The businesses must be comparable to make available reasonable statistics by grouping the contents of returns so that the information for any individual business is not disclosed. The local government must submit a written request indicating the time period the report will cover and the type of report (top 10 retail businesses or a specific group of businesses). If a specific group of businesses is requested, the local government must also provide the Illinois account ID of each business and the business’s name and address.
  • A local government can obtain information about individual retail businesses making retail sales within their taxing jurisdiction by use of a Reciprocal Agreement on Exchange of Information between the local government and IDOR. The agreement must be completed and approved before information about individual businesses can be requested. Any information obtained must be kept strictly confidential. The agreement can be found in the Local Tax Allocation section.

Requests for information should be sent to:

LOCAL TAX ALLOCATION DIVISION (3-500)
ILLINOIS DEPARTMENT OF REVENUE
101 WEST JEFFERSON ST
SPRINGFIELD IL 62702

Phone: 217 785-6518
Fax: 217 524-0526

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