This year has brought change to the Illinois sales tax nexus rules. In addition to the South Dakota v. Wayfair, Inc. decision, collection obligations changed for marketplace and remote sellers on January 1, 2020. Two new laws expanded nexus in Illinois to include marketplace facilitators, which “are required to register to collect and remit Illinois Use Tax for sales made through their marketplace. Marketplace sellers selling through the marketplace are not responsible for collecting and remitting Illinois Use Tax on these sales.”
Source: SOVOS
