Here is what I was emailed from DNR as of September 2017:
Southern Flying Squirrel is protected by the Wildlife Code; I’m not aware of any provisions for keeping one in captivity as a pet. Northern Flying Squirrel is not protected by the Wildlife Code, so it could be obtained from a licensed breeder and possessed with a receipt (to show its origin) and health certificate (if acquired out-of-state and transported to IL).
Hope this helps.
Illinois
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Joan
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Re: Illinois
Thanks for info Trista
"A lot of people spend time talking to the Animals, but not that many people listen. That's the real problem! ... Winnie the Pooh
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