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

*  This web page is under development. Updates will be posted as they become available.

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:

  • Rules - Coming Soon
  • Taxability Matrix .pdf - Coming Soon
  • Taxability Matrix .xlxs - Coming Soon
  • Taxability Matrix .csv - Coming Soon
  • Registration Resources - Coming Soon
  • Frequently Asked Questions - Coming Soon
  • Leveling the Playing Field Retailer Flowchart - Coming Soon
  • Tax Rate Database
  • Certified Service Providers/Certified Automated Systems Information - Coming Soon