How is this list produced?
The Annual Taxpayer Location Address List is produced from data contained in our business registration system. The list is generated for each municipal and county government. The State has been divided into 12 zones with lists for one of the zones generated each month. The lists are sent to the attention of the municipal or county clerk.
To determine which zone includes your unit of local government, please see the
map of the reporting zones and a schedule of the zone and month in which the Annual Taxpayer Location Address List is generated.
What information is provided on this list?
In general, the Annual Taxpayer Location Address List contains those active businesses that are registered to conduct retail sales within your taxing jurisdiction. Specifically, the list contains the following information:
- Illinois Account ID number
- Sequence number
- Type of filer:
- Permanent Location (PL). The taxpayer conducts retail sales from a permanent retail outlet within your taxing jurisdiction.
- Changing Locations (CL). The taxpayer has no permanent place of business within your taxing jurisdiction but conducts intermittent retail sales in your jurisdiction (e.g., Avon, Tupperware, etc.).
- Temporary Locations (TL). The taxpayer conducts retail sales from a temporary place of business within your taxing jurisdiction for a limited time (e.g., mall kiosks during holiday seasons).
- Business name (DBA) as well as the owning entity, if it is different
- Street address of each retail outlet within your jurisdiction as provided to us by the retailer. The address will reflect the taxpayer’s principal place of business.
- Standard Industrial Classification (SIC) Code
- Special notations indicating the total number of taxable location sites registered for your taxing jurisdiction.
Note: You can request an updated taxpayer listing throughout the year. Requests should be sent to the following address.
ILLINOIS DEPARTMENT OF REVENUE
LOCAL TAX ALLOCATION DIVISION (3-500)
101 WEST JEFFERSON Street
SPRINGFIELD IL 62702
Will there be businesses that do not appear on the taxpayer listing?
Yes. The list includes only those businesses that have registered with the Department to sell tangible personal property at retail and are registered to report retail sales within your taxing jurisdiction. There are many types of businesses that provide a service but do not sell tangible personal property at retail.
A service business is required to charge sales tax on the merchandise it transfers (sells) to its customers as part of the service it provides when the annual aggregate costs of the merchandise reaches a specified percentage of the total charge for both merchandise transferred and service provided. For most service businesses, the annual aggregate cost must be 35 percent or more of annual gross receipts. In the case of pharmacists and persons engaged in graphic arts production, the required percentage increases to 75 percent. Some businesses that do not meet these percentage requirements elect to register and charge sales tax anyway.
Service businesses that do not meet these registration requirements and that are not also in business as retailers pay tax to their suppliers on the items they purchase and ultimately transfer to their customers incident to the services they provide.
Although there can be exceptions, the following is a list of service businesses that typically do not sell tangible personal property at retail and will not be found on your list. This list is not exhaustive, and other businesses may be excluded by the same criteria.
- Real estate companies
- Construction contractors
- Wholesalers and manufacturers
- Barber shops, hair salons, and nail salons that do not sell merchandise
- Financial institutions
- Repair shops
Can you request the list for a neighboring local government?
Yes. If you are a municipality, you may request a list for a bordering jurisdiction, for the county government in which you are incorporated, or for a municipality having a similar name to your own. (For example: Wilmington located in Greene County could request a copy of the list produced for Wilmington in Will County, or Palos Park could request a copy of the report produced for Palos Heights or Palos Hills). If you are a county government, you may request lists for all municipalities incorporated within your county, as well as bordering jurisdictions.
What is the Illinois Department of Revenue's responsibility?
We must maintain site location information for retail sales and submit comprehensive notifications to you:
REG702-01, Annual Taxpayer Location Address List. A paper copy of this form is sent once a year to municipal and county clerks that lists the businesses that have a registered site within their taxing jurisdiction.
Taxpayer Notification - Tax Location Verification
IDOR-50-L-1M - This notification is sent monthly to municipal and county clerks when a new business has registered, an existing business has been reinstated, a business has changed its registration, or a business has been discontinued in their taxing jurisdiction.
What is the local government’s responsibility?
You must thoroughly
review all of the notifications that you receive and
confirm that the information is accurate or notify us that there is a discrepancy to ensure proper allocation of sales tax money.
Please note: It is vital that your local government respond to Form IDOR 50-L-1M, Taxpayer Notification - Tax Location Verification, and notify the Department if the address listed is in your taxing jurisdiction or another jurisdiction. This will ensure proper allocation of the Illinois sales tax collected from retail sales made at the address. When the taxing jurisdiction discrepancy is brought to the Department’s attention, we will adjust the previous six months of erroneous disbursements that you received for the taxpayer. This potentially may result in thousands of dollars in disbursements that will be taken from your local government and allocated to the correct taxing jurisdiction.