Do I need to register with the Illinois Department of Revenue?

You are required to register with the Illinois Department of Revenue if you are liable for reporting or paying any type of 

• sales tax or sales-related surcharge or fee (see Pub-113 and the Leveling the Playing Field for Illinois Retail Act Resource Page), 
• use tax that is required to be reported on a form other than Form ST-44, Illinois Use Tax Return, 
• sales for resale, 
  
• excise tax, 
• cannabis tax, 
• gaming tax, or 
• withholding tax for Illinois employees (see Pub-130).*
  

* Household employers are not required to register for a withholding account if they only withhold from household employees and report the withholding on Form IL-1040 (See Pub-121).

Taxpayers will need to determine their income tax responsibilities and may register a business income tax account at the same time, if necessary. See 86 IL. Adm. Code 100.9720 for information about determining income tax responsibilities. 

To register your business you may choose one of the following options:

• Register electronically using MyTax Illinois.
• Complete and mail Form REG-1, Illinois Business Registration Application.
• Visit a regional office.