In the 2018 session, the General Assembly passed SB 371 to allow local governments to request a list of active businesses who remit sales taxes in the local jurisdiction. In order to make a request, the local government must designate a point of contact through resolution. This model resolution will allow you to designate a point of contact and request sales tax information from the Department of Revenue.
Please note that according to this legislation
, "such designated officer or official shall not be authorized to contact in any manner any taxpayer identified in such confidential information."
In addition, the Department of Revenue issued a policy bulletin
to clarify the process for political subdivisions to request and receive sales and use tax information in accordance with SB 371.