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Machine Readable Files - Guide for Illinois Retailers' Occupation Tax - Addendum Address File

Layout effective January 1, 2026 

The Illinois Ordinance Address Level File Format will be as follows:

No. Field Name Picture Type & Size Description
1 Location ID  PIC X(10) Value "xxx-xxxx-x"
2 Taxing District Number PIC X(3) Value "Rxx"
3 Location Name PIC X(25)  
4 County Name PIC X(25)  
5 Address PIC X(35)  
6 Rate Effective date PIC X(08) Value "CCYYMMDD"
7 Receipts General Merchandise High-Rate PIC v99999 A 6.25% rate would be .06250
8 Receipts Drug & Medical High-Rate PIC v99999 A 6.25% rate would be .06250
9 Receipts General Merchandise Low-Rate PIC v99999 A 6.25% rate would be .06250
10 Receipts Drug & Medical Low-Rate PIC v99999 A 6.25% rate would be .06250
11 Receipts Over-ride Flag PIC X Value ‘Y’ or ‘N’
12 Purchases General Merchandise High-Rate PIC v99999 A 6.25% rate would be .06250
13 Purchases Drug & Medical High-Rate PIC v99999 A 6.25% rate would be .06250
14 Purchases General Merchandise Low-Rate PIC v99999 A 6.25% rate would be .06250
15 Purchases Drug & Medical Low-Rate PIC v99999 A 6.25% rate would be .06250
16 Purchases Over-ride Flag PIC X Value ‘Y’ or ‘N’
17 Prior Rate Effective date PIC X(08) Value "CCYYMMDD"
18 Prior Rate End date PIC X(08) Value "CCYYMMDD"
19 Prior Receipts General Merchandise High-Rate PIC v99999 A 6.25% rate would be .06250
20 Prior Receipts Drug & Medical High-Rate PIC v99999 A 6.25% rate would be .06250
21 Prior Receipts General Merchandise Low-Rate PIC v99999 A 6.25% rate would be .06250
22 Prior Receipts Drug & Medical Low-Rate PIC v99999 A 6.25% rate would be .06250
23 Prior Receipts Over-ride flag PIC X Value ‘Y’ or ‘N’
24 Prior Purchases General Merchandise High-Rate PIC v99999 A 6.25% rate would be .06250
25 Prior Purchases Drug & Medical High-Rate PIC v99999 A 6.25% rate would be .06250
26 Prior Purchases General Merchandise Low-Rate PIC v99999 A 6.25% rate would be .06250
27 Prior Purchases Drug & Medical Low-Rate PIC v99999 A 6.25% rate would be .06250
28 Prior Purchases Over-ride flag PIC X Value "Y" or "N"
  • The over-ride flags will be set whenever a rate does not apply to the entire location. As an example, the Metro East District rates are not applicable to every business in location 060-5000-2 (Madison) or 082-5000-9 (St. Clair). In this case, the high rate and low rate will be different and the over-ride flag will be set to “Y”. The high rate would only apply if the taxpayer were liable for Metro East District rates. Rate formats of v99999 would contain 06250 to represent a 6.250% tax (V06250).
  • The file will be generated semi-annually every January and July and available on IDOR’s web site for downloading.
  • The file will contain the current rate as well as the previous rate for each specific location.

IDR-1025 (R-11/2025)