A commercial tax-guide publisher's annual survey request shows up in Illinois's letter-rulings archive under a normal ruling number -- does it actually contain any Illinois tax guidance?

Plain-English summary

Unlike nearly every other letter in Illinois's letter-rulings archive, this one isn't a response to a taxpayer's question about how a tax law applies to their situation. It's the Department's reply to a commercial publisher that produces the "Multistate Corporate Tax Guide" -- a long-running state tax reference book -- which sends every state revenue department an annual survey questionnaire about that state's current corporate income and sales tax rules, to be compiled into the next edition.

The Department addressed its reply using the standard GIL letter format (with a ruling number, date, and the usual PLR/GIL explanatory boilerplate), but its actual answer consists of a single sentence: "Please see the 2025 responses and comments on the attached Word Document." That attachment -- presumably containing the Department's actual answers to the publisher's survey questions about Illinois tax law -- was not itself published as part of this letter.

There is no substantive Illinois tax guidance in this document. It confirms only that Illinois participates in this industry survey and that its year's answers exist in a separate, non-public attachment. Anyone looking for the Department's actual positions on the underlying survey questions (which likely covered general corporate income and sales tax topics) won't find them here.

What this means for you

Researchers and tax professionals searching this archive

Not every document filed under a "GIL" ruling number in Illinois's archive is substantive taxpayer guidance -- a few, like this one, are administrative correspondence that happened to get logged in the same numbered sequence. If a letter you're relying on turns out to be one of these, don't assume it resolves any tax question; check whether it actually reaches a conclusion on Illinois law.

Anyone citing this ruling number

IT 24-0007-GIL doesn't state any Illinois tax rule, interpret any statute, or resolve any taxpayer's question -- there's nothing here to rely on for substantive guidance.

Common questions

Q: Does IT 24-0007-GIL answer any tax law question?
A: No. It's the Department's brief acknowledgment of a commercial publisher's annual multistate tax-law survey; the Department's actual survey answers are in an unpublished attachment, not in this letter.

Q: Who is the "Multistate Corporate Tax Guide"?
A: The letter describes it as a long-running (over 40 years) reference publication that annually surveys all state tax departments and compiles their responses about state corporate income and sales tax law.

Citations and references

Regulations:

• 2 Ill. Adm. Code 1200 (the general PLR/GIL letter-ruling regulations, cited only for the boilerplate explanation of what a PLR and GIL are -- no specific tax statute is addressed in this letter)

Source

• Landing page: https://taxarchive.illinois.gov/research/legal/letter-rulings/income-tax/2024.html
• Original PDF: https://tax.illinois.gov/content/dam/soi/en/web/taxarchive/research/legal/letter-rulings/income-tax/2024/IT24-0007-GIL.pdf

Original ruling text

IT-24-0007-GIL 08/05/2024 MISCELLANEOUS
This letter responds to an annual survey. (This is a GIL.)
August 8, 2024
NAME
E-MAIL
Re:

Multistate Corporate Tax Guide Survey of State Tax Departments

Dear NAME:
This letter is in response to your email dated July 25, 2024, in which you requested
information. Department of Revenue (“Department”) regulations require that the
Department issue only two types of letter rulings, Private Letter Rulings (“PLRs”) and
General Information Letters (“GILs”). 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 against the Department, but only as to the taxpayer issued
the ruling and only to the extent the facts recited in the PLR are correct and complete.
The purpose of GILs is to direct taxpayers to Department regulations or other sources of
information regarding the topic about which they have inquired. GILs do not constitute
statements of Department policy that apply, interpret, or prescribe the tax laws, and are
not binding on the Department. See 2 Ill. Admin. Code 1200 for more information. 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:
Dear State Tax Professional:
Each year, NAME collects and disseminates information regarding the tax laws of each
state. The results of the annual survey are published in the Multistate Corporate Tax
Guide, which has been one of the premier state tax reference books for over 40 years.
Your assistance in the preparation of the 2025 edition is essential and greatly appreciated
by the users of the Guide.
Please complete the attached corporate income tax and sales tax questionnaires and
email the completed questionnaires to E-MAIL by September 16, 2024. All new questions
are highlighted in red font. To save time, please respond only to the new questions and
to the prior year questions that require a change. All unanswered questions will be
considered to have the same response as last year, unless otherwise noted. If your
responses to last year’s questionnaire would be helpful, let us know and we will send you
a copy.
Instructions

 All new questions are highlighted in red font. To save time, please respond only to

the new questions and to the prior year questions that require a change. All
unanswered questions will be considered to have the same response as last year,
unless otherwise noted.

 Provide answers based on the state laws in effect on July 1, 2024.
 Please list the state employee(s) to contact if we have a question regarding a

response:
information you have previously recorded in the comments section, please make
those modifications in red font.

 Please email the completed questionnaire to E-MAIL by September 16, 2024.
 If you have any questions, contact NAME at E-MAIL

DEPARTMENT’S RESPONSE:
Please see the 2025 responses and comments on the attached Word Document.
I hope this information is helpful. If you require additional information, please visit our
website at https://tax.illinois.gov/ or contact the Department’s Taxpayer Assistance
Division at (800) 732-8866 or (217) 782-3336.
Sincerely,
Brian Fliflet
Deputy General Counsel (Income Tax)