Part 131 - Leveling the Playing Field for Illinois Retail Act

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

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