Illinois Administrative Code
Title 86 - REVENUE
Part 150 - USE TAX
Subpart G - REGISTRATION OF OUT-OF-STATE RETAILERS
Section 150.801 - When Out-of-State Retailers Must Register and Collect Use Tax
Current through Register Vol. 48, No. 12, March 22, 2024
a) A retailer who is registered under the Retailers' Occupation Tax Act need not obtain a separate Certificate of Registration under the Use Tax Act. However, a retailer maintaining a place of business in this State, if not registered under the Retailers' Occupation Tax Act, must apply to the Department for a Certificate of Registration on an application form furnished by the Department. Each such retailer shall list with the Department the names and addresses of all his agents operating in this State and the location of any and all of his distribution houses, offices or other places of business in this State.
b) For a definition of "retailer maintaining a place of business in this State", see Section 150.201(i) of this Part.
c) Every retailer maintaining a place of business in this State must act as a Use Tax collector for this State. Examples of cases in which a retailer will be required to collect and remit the Use Tax though not incurring any Retailers' Occupation Tax liability with respect to the transaction are these: