- The Illinois Department of Revenue has issued updated guidance (PIO-125, revised 3/4/26) to help out-of-state retailers and servicepersons determine if they have a physical presence in Illinois or meet the $100,000 tax remittance threshold, thereby clarifying their sales and use tax obligations.
- The guidance defines “sale” broadly to include retail sales, leases, and rentals of tangible personal property, as well as transfers of property during a service sale, and defines “seller” to encompass both retailers and servicepersons.
- Sellers must assess their in-state physical presence or whether they meet the $100,000 “tax remittance threshold” (nexus standards for remote sellers) to correctly determine the applicable Illinois tax, with the updated guidance including new examples and charts for sale sourcing and physical presence determination.
Source Deloitte
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