Effective January 23rd, the Illinois Department of Revenue adopted amendments to their use tax rules to provide guidance in line with the state’s Leveling the Playing Field for Illinois Retail Act, which originally came into effect on January 1, 2021. The act changed the rules for retailers located outside of Illinois, and created an obligation for remote sellers who have nexus only because they exceed the economic nexus thresholds to collect retailer’s occupation taxes, Illinois’s sales tax, at the destination rate of their customers. Retailers without economic nexus in Illinois, who make sales from outside the state but have a filing obligation due to some kind of physical presence within the state, remain obligated to only collect use tax at the state rate.
Source: salestaxinstitute.com
