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Scam Alert: Fake Texts and Websites Impersonating IDOR

Be alert for fraudulent messages or websites attempting to steal your banking information, login credentials, or credit card details. The Illinois Department of Revenue (IDOR) will never request personal or financial information via text message. To confirm official communications or contact details, always visit https://tax.illinois.gov.

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Does the interstate commerce exemption apply when nonresidents purchase items in Illinois?

No. The interstate commerce exemption applies to sales made by Illinois businesses when the property is shipped or delivered by those Illinois businesses to a location outside Illinois and is not returned to Illinois for use. This exemption does not apply to sales made by Illinois businesses to an out-of-state purchaser who takes possession of the items sold in Illinois. There are three exceptions to the rule that the sale is not deemed to be a sale in interstate commerce if the purchaser or the purchaser’s representative receives physical possession of the property in Illinois. See 86 Ill. Adm. Code 130.605.

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You may access additional information by searching the entire Illinois Department of Revenue website.

If you have additional inquiries, you may submit them on the Questions, Comments, or Requests form.