Ill. Admin. Code tit. 23 § ILLUSTRATION A

Current through Register Vol. 48, No. 24, June 14, 2024

Map of Regions

*If you are an Illinois retailer engaged in the occupation of making sales of tangible personal property in Illinois and you make sales over a marketplace, see the "YES" box for the treatment of those sales. If you do not make any sales over a marketplace, the provisions of this chart do not apply to you and you should handle your liability as you did prior to January 1, 2021.

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Ill. Admin. Code tit. 23, § ILLUSTRATION A

Added at 32 Ill. Reg. 49, effective December 23, 2008

Emergency rule amended by emergency rulemaking at 45 Ill. Reg. 12152, effective 9/17/2021, for the remainder of the 150 days