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

*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)