Does sales tax apply to Internet sales?

Yes. Merchandise that is used or consumed in Illinois is subject to use tax. Many internet retailers are either required or volunteer to collect tax on their sales to Illinois purchasers. When tax is not collected, Illinois residents must pay use tax directly to the Illinois Department of Revenue using Form ST-44, Illinois Use Tax Return, or if their annual tax liability is $600 or less, with their Form IL-1040, Individual Income Tax Return.

If you have additional inquiries, you may submit them to the Questions, Comments, or Request form.