Skip to Content
Toggle navigation
It looks like your browser does not have JavaScript enabled. Please turn on JavaScript and try again.
Individuals
File Your IL-1040 on MyTax Illinois
Get Your IL-Pin
Look up a 1099-G
File, Pay, and Manage Your Account
Where's My Refund?
Additional Information for Individual Taxpayers
Businesses
File, Pay, and Manage Your Account
Withholding (Payroll)
Non-Profit Organizations
Verify a Business
Business Incentives Reporting
Additional Information for Businesses
Tax Professionals
What’s New for Illinois Income Tax
Tax Practitioners
Electronic Transmitters/Software Developers
Substitute Forms Developers
Additional Information for Tax Professionals
Local Governments
MyDec - Real Property Transfer Tax Declarations
MyLocalTax - For Local Government Officials Only
Local Tax Allocation
Property Tax
Property Tax Exemptions
Forms
Businesses
Cannabis
Excise Taxes
Gaming
Individuals
Miscellaneous
Registration
Sales & Related
Withholding Tax
Federal Tax Forms
Research
Currently selected
Compiled Research & Analysis
Laws / Regulations / Rulings
Press Releases & News Archive
Publications
Raw Tax Statistics
Tax Information
Tax Rates
Breadcrumb
Revenue
Research
Legal Information
Rules
Part 131 - Leveling the Playing Field for Illinois Retail Act
Page Content
Section
Name
131
Table of Contents
131.101
Purpose and Scope of Regulations
131.105
Definitions
131.107
Description of Different Types of Retailers On and After January 1, 2021 – Scope of Regulations
131.110
Remote Retailers – General Provisions
131.115
Remote Retailers – Determination of Status as a Remote Retailer
131.120
Factors Used by Remote Retailers in Determining if the Thresholds in Section 131.115(a) of this Part are Met
131.125
Remote Retailers – Obligations – Procedures – Hold Harmless Provisions
131.130
Marketplace Facilitators – General Provisions
131.135
Marketplace Facilitators – Determination of Obligation to Remit Tax
131.140
Factors Used by Marketplace Facilitators in Determining if Thresholds in Section 131.135 of this Part are Met
131.145
Marketplace Facilitators – Obligations – Procedures – Hold Harmless Provisions
131.150
Marketplace Sellers – Obligations – Procedures – Hold Harmless Provisions
131.155
Tax Sourcing Provisions
131.160
Certified Service Providers – Obligations – Procedures – Hold Harmless Provisions
131.165
Certified Automated Systems – Obligations – Procedures – Hold Harmless Provisions
131.170
Department Responsibilities
131.175
Local Taxing Jurisdiction Responsibilities
131.180
Application of Other Rules
131 ILLUSTRATION A
Leveling the Playing Field Retailer Flowchart
Legal Information
Abusive Tax Shelter
Administrative Hearings
Letter Rulings
Emergency Rules
Proposed Rules
Rules
Currently selected