Trailer bill presentation by Paul Berks, Deputy General Counsel, IL Dept. of Revenue

1. April 25, 2013
Paul Berks, Deputy General Counsel
Illinois Department of Revenue

2.  Reporting Deadlines
 Penalties
 Exemption Certificates
 Other Issues

3.  Currently: March 30 with one 60 day free extension
for business reporters.
 Proposed Change: Beginning in 2014, May 31
deadline for all reporters.

4.  Currently: failure to report “shall result in ineligibility
to receive exemptions”
 Proposed Change: Give Department authority to
promulgate rules to allow for more graduated and
nuanced penalty structure:
inadvertence, mitigation, harm, etc …

5.  Currently: Difficulty tracking of building materials
sales tax exemptions.
 Proposed Change: those that receive certificates
entitling them to tax free purchases of building
materials will have to report amount of purchases.

6.  Exemption Certificates made available to
applicants, rather than directly provided to them
 Express authorization to secure FEINs to run checks on
outstanding debts
 Include building material exemption certificate
requirements for River Edge Redevelopment Zones

7.  Is the data that administrators report to the Department
worth the time and effort imposed on the administrators
to comply?
 Information used to check business reports and confirm
numbers. Redundant, but helpful.

8.  Tax.illinois.gov (look for “EZ Reporting” Tab)
 E-mail address
 Last Resort: Call or e-mail me: Paul
Berks, (312)814-4680 ;
paul.berks@illinois.gov