New Illinois Retailers’ Occupation Tax law provides that a retailer maintaining an in-state place of business that makes retail sales of tangible personal property to Illinois customers from a location or locations out-of-state is considered engaged in the occupation of selling at retail in Illinois.
Source Deloitte
Latest Posts in "United States"
- Texas – New Law Modifies Definition of Video Service and Excludes Streaming Content
- Illinois – General Information Letter Comments on Taxability of GenAI Services Provided via Website or App
- Washington – DOR Provides Guidance on New Law Taxing Certain Advertising Services Beginning October 1
- Excise Taxes and Fees on Wireless Services Up Again in 2025
- Washington DOR Releases Q4 2025 Sales Tax Rates for Car Dealers and Lessors