Resource Page for the "Leveling the Playing Field for Illinois Retail Act"

Pursuant to the enactment of Illinois Public Acts (P.A.) 101-0031 and 101-0604, remote retailers and marketplace facilitators that meet certain thresholds are required to register to collect and remit Illinois Retailers' Occupation Tax (ROT) for sales of tangible personal property made on or after January 1, 2021.

Remote retailers seeking to determine whether they must begin collecting and remitting Illinois sales tax beginning January 1, 2021, should review the resources below to better understand how the changes in Illinois law and filing requirements apply.

Leveling the Playing Field Resources:

• Administrative Rules (proposed) 
  
• Illinois Tax Matrix (PIO-101) .pdf
• Illinois Tax Matrix (PIO-101) .xlxs - Coming Soon
• Illinois Tax Matrix (PIO-101) .csv - Coming Soon
• Illinois Filing, Payment, and Registration Resources for Marketplace Facilitators and Remote Retailers (PIO-102)
  
• Registration Examples for Marketplace Facilitators and Remote Retailers
  
• Frequently Asked Questions - Coming Soon
• Leveling the Playing Field Retailer Flowchart
• Printer Friendly Version
• Tax Rate Database
• Certified Service Providers/Certified Automated Systems Information 
• Bulletin FY 2021-02 - Retailers' Occupation Tax Guidance for Remote Retailers as set forth by the Leveling the Playing Field for Illinois Retail Act