Sales tax professionals have long been aware of Illinois’ complicated sales tax system. To add to the complexity, Illinois has enacted a new sales tax sourcing regime that may increase the tax rate required to be charged by certain out-of-state sellers. Starting January 1, 2021, the applicable sales tax rate for certain out-of-state sellers may vary depending on the customer’s location, with tax rates up to 11% (or higher in some cases).
Source: BDO
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