Skip to main content

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.

Employment Sign Up for Updates

What are drop shipments and how are they taxed?

A drop-shipment situation is one in which an out-of-state purchaser makes a purchase for resale from an Illinois company and has that Illinois company deliver the property to an Illinois location. In this example, the Illinois company is required to either collect tax or document a valid exemption. See 86 Ill. Adm. Code 130.225.

Other Related Links

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.