Illinois Administrative Code › Title 86 - REVENUE › Part 131 - LEVELING THE PLAYING FIELD FOR ILLINOIS RETAIL ACT › Section 131.170 - Department Responsibilities

Current through Register Vol. 48, No. 28, July 12, 2024
a)
			 Provision of Databases. No later than July 1, 2020, the Department will:
1) Provide and maintain an electronic
			 database of defined product categories that identifies the taxability of each
			 category. The Department will meet this requirement by the provision and
			 maintenance of the Illinois Sales Tax Matrix on the Department's website. The
			 Department will provide persons subject to this Part with as much advance
			 notice as practicable of changes in the Sales Tax Matrix. Failure of the
			 Department to provide notice or failure of a person to receive notice shall not
			 relieve the person of its obligation to remit tax as required by law. However,
			 persons may petition the Department for abatement of penalties on reasonable
			 cause shown;
2) Provide and
			 maintain an electronic database of all retailers' occupation tax rates for the
			 jurisdictions in Illinois that levy a retailers' occupation tax administered by
			 the Department. The Department will meet this requirement by the provision and
			 maintenance of the Tax Rate Finder Tax Rate Database on the Department's
			 website. Local retailers' occupation taxes for jurisdictions in Illinois are
			 generally subject to change twice a year, effective July 1 and January 1, and
			 prior to these dates, any such changes are reflected on the Department's Tax
			 Rate Finder Tax Rate Database. The Department will, as much as practicable,
			 provide a CSP or CAS with notice of the changes by publishing updated tax rates
			 on the Tax Rate Finder Tax Rate Database on the Department's website at least
			 one month prior to the effective date of any tax rate changes. However, failure
			 of a person to receive notice provided by the Department prior to the effective
			 date of any tax rate change as set forth in this subsection (a)(2) shall not
			 relieve the person of its obligation to remit tax as required by law. Persons
			 subject to this Part may petition the Department for abatement of penalties on
			 reasonable cause shown; and
3)
			 Provide and maintain an electronic database that assigns delivery addresses in
			 Illinois to the applicable taxing jurisdictions. The Department will provide a
			 CSP or CAS with notice of any changes to this database for implementation on
			 January 1 and July 1 of each year. Until that notification, the CSP or CAS may
			 rely upon the information in the database to correctly remit taxes as required
			 in this Part. (See
			 35 ILCS
			 185/5-20.)
4)
Remote retailers using CSPs or
			 CASs and their CSPs are relieved from liability to the State for having
			 remitted the incorrect amount of use or occupation tax resulting from reliance,
			 at the time of the sale, on erroneous data provided by the State in its
			 database files on tax rates, boundaries or taxing jurisdictions.
35
			 ILCS 185/5-30(b). The Department will
			 not make reallocations of tax previously erroneously remitted to local taxing
			 jurisdictions based upon errors in the tax rate or address databases provided
			 for in subsections (a)(2) and (a)(3) of this Section. Errors discovered in
			 these databases must be reported to the Department either by April 1, with the
			 update becoming effective the next following July 1; or by October 1, with the
			 update becoming effective the next following January 1. The Department,
			 however, will make reallocations of tax previously erroneously remitted upon
			 the filing of amended returns, and only to the extent of the amount of taxes
			 which have been erroneously remitted.