Illinois Administrative Code
Title 86 - REVENUE
Part 130 - RETAILERS' OCCUPATION TAX
Subpart T - DIRECT PAYMENT PROGRAM
Section 130.2520 - Qualification Process and Requirements
Current through Register Vol. 48, No. 12, March 22, 2024
Applicants must comply with the following requirements in order to qualify for a Direct Pay Permit.
a) Applicants must demonstrate their ability to comply with the State's sales and use tax laws, including reporting and payment requirements. The applicant must provide a written description of the accounting systems that will be used by the applicant and demonstrate that the accounting systems will reflect the proper amount of tax due and will meet the requirements of Section 130.805 of this Part.
b) Applicants must have a valid business purpose for requesting a Direct Pay Permit and must demonstrate how direct payment will benefit tax compliance. For example, the following business purposes would be considered valid:
c) Denial of Application. Any applicant whose application has been denied may, within 20 days after notice of the denial, make a written protest and request for hearing, whereupon the Department shall give notice to the applicant of the time and place fixed for the hearing and shall hold a hearing in conformity with the provisions of the Retailers' Occupation Tax Act. In the absence of a protest within 20 days, the Department's decision shall become final without any further determination being made or notice given.