Would the Illinois Department of Revenue verify the tax, fee, and vehicle-procedure information in a private legal textbook?

Plain-English summary

The Department refused to certify a private textbook's Illinois tax, fee, lease, address, and procedural information. It told the publisher to use Illinois statutes, administrative rules, and official Department publications instead.

The Department said the material previously published generally remained correct except for the RUT-50 Vehicle Use Tax Chart, and it enclosed the 2010 chart. That limited response was not an approval of the private guide and should not be treated as current information.

What this means for you

Do not treat a commercial guide as Department-approved merely because the agency answered a survey or supplied a form. Verify current official sources.

Common questions

Q: Did Illinois approve the publisher's textbook?
A: No.

Q: What source did the Department recommend?
A: Illinois statutes, administrative rules, and Department publications.

Subject

Miscellaneous

Source

• Landing page: https://taxarchive.illinois.gov/research/legal/letter-rulings/sales-tax/2010.html
• Original PDF: https://tax.illinois.gov/content/dam/soi/en/web/taxarchive/research/legal/letter-rulings/sales-tax/2010/st-10-0091.pdf

Original ruling text

ST 10-0091-GIL 10/07/2010 MISCELLANEOUS
The Department will not approve the accuracy of private legal publications. (This is a GIL.)

October 7, 2010

Dear Xxxxx:
This letter is in response to your letter dated July 1, 2010, in which you request information.
The Department issues two types of letter rulings. Private Letter Rulings (“PLRs”) are issued by the
Department in response to specific taxpayer inquiries concerning the application of a tax statute or
rule to a particular fact situation. A PLR is binding on the Department, but only as to the taxpayer
who is the subject of the request for ruling and only to the extent the facts recited in the PLR are
correct and complete. Persons seeking PLRs must comply with the procedures for PLRs found in the
Department’s regulations at 2 Ill. Adm. Code 1200.110. The purpose of a General Information Letter
(“GIL”) is to direct taxpayers to Department regulations or other sources of information regarding the
topic about which they have inquired. A GIL is not a statement of Department policy and is not
binding on the Department. See 2 Ill. Adm. Code 1200.120. You may access our website at
www.tax.illinois.gov to review regulations, letter rulings and other types of information relevant to your
inquiry.
The nature of your inquiry and the information you have provided require that we respond with
a GIL. In your letter you have stated and made inquiry as follows:
We are in the process of compiling necessary information that will enable us to include
your state's procedures and fees in the 2011 edition of the TEXTBOOK.
Submitting correct information for the next year is extremely important. Our publication
is utilized by hundreds of thousands of subscribers nationwide including members of
AAMVA, DMV's, dealerships, government agencies, and law enforcement. The return of
accurate data will help ensure proper transactions AND cut down on calls made to your
offices!
1.)

Please verify the tax and lease information shown including address and
phone number(s), fees, and procedures making changes and/or adding new
data for the next year.

2.)

Please send new ORIGINAL sample documents (no photocopies) if
applicable.

Your assistance is greatly appreciated and I encourage you to contact me throughout
the year as changes in procedures occur. As an Advisory Board Member you will
receive a complimentary copy of the new edition once it becomes available.
If you have any questions please give me a call.

DEPARTMENT’S RESPONSE:
We cannot approve the accuracy of private legal publications. We advise you to consult Illinois
Statutes and administrative rules as well as Department Publications on these matters. However, the
information previously published generally remains correct with the exception of the RUT-50 Vehicle
Use Tax Chart. I have enclosed the 2010 Chart.
I hope this information is helpful. If you require additional information, please visit our website
at www.tax.illinois.gov or contact the Department’s Taxpayer Information Division at (217) 782-3336.
Very truly yours,

Samuel J. Moore
Associate Counsel
SJM:msk
Enc.