Illinois Administrative Code
Title 86 - REVENUE
Part 131 - LEVELING THE PLAYING FIELD FOR ILLINOIS RETAIL ACT
ILLUSTRATION A - Leveling the Playing Field Retailer Flowchart
Universal Citation: 86 IL Admin Code ยง ILLUSTRATION A
Current through Register Vol. 48, No. 12, March 22, 2024
*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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