7/21/21 - Webpage added
8/23/2021 - Webpage and link updated
The following sections were amended:
131. ILLUSTRATION A
NOTE: CA 2021-01, Tax Collection Obligations of Remote Retailers, Marketplace Sellers, and Marketplace Facilitators for Chicago Home Rule Municipal Soft Drink Retailers' Occupation Tax, Prepaid Wireless E911 Surcharge, Illinois Telecommunications Access Corporation Assessment, and Tire User Fee, is no longer effective as of 07/13/2021 per IDOR's Emergency Rules that were suspended on 8/18/2021. New information coming soon.
For information about the Leveling the Playing Field for Illinois Retail Act, visit the resource page