Leveling the Playing Field for Illinois Retail Act Resource Page

1/1/2021

​Public Acts 101-31 and 101-604 amended the Retailers' Occupation Tax and enacted the Leveling the Playing Field for Illinois Retail Act to implement a series of structural changes to the Illinois sales tax laws to require "remote retailers" to remit State and local retailers' occupation taxes beginning January 1, 2021. The changes are intended to "level the playing field" between Illinois-based retailers and remote retailers by imposing State and local retailers' occupation taxes on Illinois retailers and remote retailers alike.

Visit the resource page at the link below:

Leveling the Playing Field for Illinois Retail Act Resource Page