Do I need to register my business with the Illinois Department of Revenue?
- sales tax or sales-related surcharge or fee (see Publication 113 and the Leveling the Playing Field for Illinois Retail Act Resource Page),
- use tax that is required to be reported on a form other than Form ST-44, Illinois Use Tax Return,
- sales for resale,
- excise tax,
- cannabis tax,
- gaming tax, or
- withholding tax for Illinois employees (see Publication 130).*
- Excise Taxes - Cigarette Machine Operators' Fee, Cigarette Fee, Cigarette Use Distributor's Fee, Dry-Cleaning Operators' License Fee, and self-assessing purchasers of Electricity Excise Fee
- Gaming - Bingo License Fees, Charitable Games License Fees, and Pull Tab & Jar Games License Fees
- Motor Fuel Tax Decal Fees
You are required to register with the Illinois Department of Revenue if you are liable for reporting or paying any type of
* Household employers are not required to register for a withholding account if they only withhold from household employees and report the withholding on Form IL-1040 (See Publication 121).
Taxpayers will need to determine their income tax responsibilities and may register a business income tax account at the same time, if necessary. See 86 IL. Adm. Code 100.9720 for information about determining income tax responsibilities.
You may register electronically by using MyTax Illinois, completing and mailing Form REG-1, Illinois Business Registration Application or visiting a regional office. Visit the Illinois Tax Information page for more information about the different taxes that IDOR administers.
Note: If you are starting a new business or have a business new to the state of Illinois, you should register with IDOR before you make any sales or hire an employee.
Note: There is no registration fee. However, there are license fees for some businesses with tax responsibilities: