Ill. Admin. Code tit. 86, pt. 131, ILLUSTRATION A

Current through Register Vol. 48, No. 50, December 13, 2024
Leveling the Playing Field Retailer Flowchart

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*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 are an Illinois retailer and 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. 86, pt. 131, ILLUSTRATION A

Added at 45 Ill. Reg. 931, effective 12/31/2020.
Amended at 46 Ill. Reg. 2697, effective 1/26/2022