Leveling the Playing Field for Illinois Retail Act
Section 131.101 - Purpose and Scope of RegulationsSection 131.105 - DefinitionsSection 131.107 - Description of Different Types of Retailers on and After January 1, 2021 – Scope of RegulationsSection 131.110 - Remote Retailers – General ProvisionsSection 131.115 - Remote Retailers – Determination of Status as a Remote RetailerSection 131.120 - Factors Used by Remote Retailers in Determining If the Thresholds in Section 131.115 (a) of This Part Are MetSection 131.125 - Remote Retailers – Obligations – Procedures – Hold Harmless ProvisionsSection 131.130 - Marketplace Facilitators – General ProvisionsSection 131.135 - Marketplace Facilitators – Determination of Obligation to Remit TaxSection 131.140 - Factors Used by Marketplace Facilitators in Determining If Thresholds in Section 131.135 of This Part Are MetSection 131.145 - Marketplace Facilitators – Obligations – Procedures – Hold Harmless ProvisionsSection 131.150 - Marketplace Sellers – Obligations – Procedures – Hold Harmless ProvisionsSection 131.155 - Tax Sourcing ProvisionsSection 131.160 - Certified Service Providers – Obligations – Procedures – Hold Harmless ProvisionsSection 131.165 - Certified Automated Systems – Obligations – Procedures – Hold Harmless ProvisionsSection 131.170 - Department ResponsibilitiesSection 131.175 - Local Taxing Jurisdiction ResponsibilitiesSection 131.180 - Application of Other RulesSection 131.ILLUSTRATION - A: leveling the Playing Field