Part 131 - Leveling the Playing Field for Illinois Retail Act

Section Name
131
Table of Contents
131.101Purpose and Scope of Regulations
131.105
Definitions
131.107
​Description of Different Types of Retailers On and After January 1, 2021 – Scope of Regulations
131.110Remote Retailers – General Provisions
131.115Remote 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