Tag Archives: Bulletin 2019-5

ILN Today Post

Remote Sellers Required to Register and Collect Use Tax in Illinois Beginning October 1, 2018

Retailers with physical presence in Illinois have long been required to register and collect Illinois sales and use tax. However, beginning October 1, 2018, use tax registration and collection will also be required for┬áretailers who (1) make sales from locations outside Illinois to customers in Illinois; (2) do not have physical presence in Illinois; and (3) meet either of the following “Threshold Requirements”:

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