In 2018, the General Assembly passed SB 371, allowing local governments to request a list of active businesses that remit sales taxes within their jurisdiction. To make such a request, the local government must pass a resolution designating a specific point of contact. This model resolution provides the framework for designating that contact and requesting sales tax information from the Department of Revenue.

It’s important to note that under this law, the designated officer or official is prohibited from contacting any taxpayer listed in the confidential information.