- Definition of Physical Presence: The Illinois Department of Revenue has clarified that a retailer has a physical presence in Illinois if they maintain an office, warehouse, or agent in the state, regardless of the permanence of the location or licensing status, or if they have contracts with individuals in Illinois that exceed $10,000 in income from referrals or sales.
- Sales Sourcing Requirements: Once a retailer is determined to have a physical presence in Illinois, they are required to evaluate where each sale is sourced to accurately remit sales tax.
- Guidance and Resources: The new guidance includes examples and charts to help sellers understand how to determine their physical presence and the appropriate sourcing of sales for Illinois sales tax purposes.
Sources
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