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.