Recent Emergency Rules

Emergency Rules related to the Leveling the Playing Field for Illinois Retail Act - Changes made in Section 131.107 regarding the MPEA and Chicago Soft Drink Tax must be implemented as soon as possible to allow restaurants and other retailers in Chicago to properly account for their taxes when made over a marketplace (e.g., sales made over food delivery service platforms). Other changes are being made to clarify the regulations in response to inquiries commonly received by the Department in response to the Act that are critical for proper compliance.