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
Modified Emergency Rules (effective 09/15/2021)
Certified Service Providers/Certified Automated Systems Information
What's New in 2021 for Remote Retailers and Marketplace Facilitators PowerPoint Presentation (Updated 06/03/2021)
Leveling the Playing Field Retailer Flowchart (Updated 07/09/2021)
Frequently Asked Questions (Updated 06/09/2021)

Registration Information:

Out-of-state Seller and Remote Retailer Flowchart (Updated 06/14/2021)
Auctioneer Registration Flowchart
Registration Examples for Marketplace Facilitators
Registration Examples for Remote Retailers
Definitions (Updated 06/14/2021)

Tax Information:

Tax Rates - Sales tax rate changes generally occur effective January 1 or July 1 of each year. Use the MyTax Illinois Tax Rate Finder to look up addresses individually. The Machine Readable Files are large files mainly for use by software developers and electronic transmitters.

MyTax Illinois Tax Rate Finder - Remote Retailers and Marketplace Facilitators must use the "Search by Address" option to find local tax rates and location code associated with each specific delivery destination address.
Sales Tax Rate Machine Readable Files - Address Specific - Used to determine "Destination-based" Sales Taxes.
Sales Tax Rate Machine Readable Files specific to county/municipality - Used to determine "Origin-based" Sales Taxes.

Illinois Tax Matrix (PIO-101) (Updated 07/19/2021)

Adobe PDF
Excel
CSV (pipe delimited)

Illinois Filing, Payment, and Refund Resources for Marketplace Facilitators and Remote Retailers (PIO-102) (Updated 12/20)
Destination-Based Sales Tax Assistance Effective January 1, 2021 - A guide to help with tax rates, registration, and filing obligations for Remote Retailers and Marketplace Facilitators who must collect and remit "Destination-based" Sales Tax
Illinois (In-State) Retailers' Sales Tax Responsibilities Flowchart (PIO-111) (Added 04/19/2021)

Publications:

Bulletin FY 2021-02 - Retailers' Occupation Tax Guidance for Remote Retailers as set forth by the Leveling the Playing Field for Illinois Retail Act
Bulletin FY 2021-02-A, Additional Retailers' Occupation Tax Guidance for Marketplace Facilitators as set forth by the Leveling the Playing Field for Illinois Retail Act
Bulletin FY 2021-05 - Changes to the Taxation of Sales by Auctioneers to Illinois Purchasers
Bulletin FY 2021-06 - Changes to the Taxation of Wine Sales to Illinois Purchasers by Certain Winery Shipper's License Holders
Compliance Alert 2021-01 - No longer effective. See IDOR's Modified Emergency Rules (effective 09/15/2021) for more information. - 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
Compliance Alert 2021-02 - No longer effective. See IDOR's Modified Emergency Rules (effective 09/15/2021) for more information. - Tax Remittance Obligations for the Metropolitan Pier and Exposition Authority (MPEA) Retailers' Occupation Tax on Food and Beverages Under the New Marketplace Facilitator Law
Compliance Alert for Local Governments LG-2021-01 - Clarification issued to municipalities with business districts regarding proper reporting of addresses
Compliance Alert 2021-05 - Compliance and Reporting Issues for Form ST-1, Sales and Use Tax Return

Questions from Remote Retailers and Marketplace Facilitators
General questions about sales tax or filing returns should be directed to: REV.TA-Sales@illinois.gov
MyTax Illinois questions should be directed to: REV.MyTaxHelp@illinois.gov
Registration questions should be directed to: REV.CentReg@illinois.gov

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