Illinois Sales & Use Tax Guide: Determining Physical Presence

• Illinois issued a sales and use tax guide in January 2025.
• The guide helps out-of-state retailers and marketplace facilitators understand their tax obligations.
• The guide includes a step-by-step process for determining where a sale is sourced.
• It also breaks down how a sale should be taxed for different purposes.
• The guide provides practical examples of how to determine physical presence.
• This guide is a key resource for understanding Illinois sales tax rules.

Source: salestaxinstitute.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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