The document discusses proposed changes to Illinois tax reporting deadlines and penalties. It proposes moving the reporting deadline from March 30th to May 31st in 2014. It also proposes giving the Department of Revenue authority to implement a more graduated penalty structure that considers inadvertent mistakes and mitigation factors. The document additionally discusses requiring reports on purchases made with building material tax exemptions and other clarifications or expansions to exemption certificate rules and procedures.

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