General Information Letter ST-21-0032, Ill. Dept. of Rev. (8/24/21). Responding to an inquiry from an out-of-state retailer with in-state physical presence, the Illinois Department of Revenue explains that because the company does not indicate to purchasers on its online marketplace website the identity of any third-party sellers, it does not meet the advertising prong of the “marketplace facilitator” definition under state law and thus is not considered a marketplace facilitator for Illinois sales and use tax purposes. Accordingly, the retailer is not subject to Illinois sales and use tax collection requirements as a marketplace facilitator and must look outside of Title 86 Part 131 of the Illinois Administrative Code to determine how and where its sales may be subject to tax in Illinois (i.e., the retailer must look to Illinois’ more traditional sales/use tax sourcing guidance).
Source Deloitte
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