​Pursuant to the enactment of Illinois Public Act 100-587 and the subsequent U.S. Supreme Court decision in South Dakota v. Wayfair, Inc, remote (out-of-state) sellers with either cumulative gross receipts from Illinois sales of $100,000 or more, or 200 or more separate Illinois transactions, are required to register to collect and remit Illinois Use Tax for sales of tangible personal property made on or after October 1, 2018.

Remote sellers seeking to determine whether they must begin collecting and remitting Illinois sales tax beginning October 1, 2018, should review the resources below to better understand how the changes in Illinois law and filing requirements apply.

Remote Seller Resources