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Leveling the Playing Field for Illinois Retail Act Resource Page

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 should review the resources below to better understand how the changes in Illinois law and filing requirements apply.

Leveling the Playing Field Resources:

Registration Information:

Tax Information: