Ill. Admin. Code. tit 86, § 131.ILLUSTRATION - A: leveling the Playing Field

Section 131.ILLUSTRATION - A: leveling the Playing FieldSection 131.ILLUSTRATION - A: leveling the Playing Field

Section 131.180 - Application of Other Rules Next

*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.

(Source: Amended at 49 Ill. Reg. 8610, effective June 13, 2025)

Disclaimer. This may not be the most current version of this information. Users should consult official sources to verify information on this site is recent and current. Marble does not warrant or represent the accuracy, completeness or reliability of the information contained on this site.