Illinois Senate Passes Bill Requiring Retailers to Collect Occupation Tax on Out-of-State Sales

• Illinois Senate Bill 3662 has passed, requiring retailers with physical presence in Illinois to collect occupation tax
• Retailers making sales into Illinois from outside the state must collect tax at destination rate
• Currently, these retailers collect use tax

Source: kpmg.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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