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Out-of-State Sales Resource Page
This webpage was formerly known as the Leveling the Playing Field Resource Page.
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:
- Administrative Rules
- Certified Service Providers/Certified Automated Systems Information
- PIO-104, Making Sales to Illinois Customers Flowchart (formerly the Leveling the Playing Field Retailer Flowchart)
- Prior to January 1, 2026
- On or after January 1, 2026 - Updated 03/04/2026
- Sales and Use Tax Definitions
- Frequently Asked Questions
- CRT-63, Sales Through Marketplace Facilitator Certificate
Registration Information:
- PIO-113, Out-of-State Retailer or Serviceperson Maintaining a Place of Business in Illinois Registration Flowchart (PIO-113)
- Prior to January 1, 2026
- On or after January 1, 2026 - Updated on 01/26/2026
- To add destination-based locations, see the "Add the location code to your MyTax Illinois sales tax account" section of the Destination-Based Sales Tax Assistance webpage
Tax Information:
- Tax Rates - Sales tax rate changes generally occur effective January 1 or July 1 of each year. Use the MyTax Illinois Tax Rate Finder to look up addresses individually. The Machine Readable Files are large files mainly for use by software developers and electronic transmitters.
- MyTax Illinois Tax Rate Finder - Remote Retailers and Marketplace Facilitators must use the "Search by Address" option to find local tax rates and location code associated with each specific delivery destination address.
- Sales Tax Rate Machine Readable Files - Address Specific - Used to determine "Destination-based" Sales Taxes.
- Sales Tax Rate Machine Readable Files specific to county/municipality - Used to determine "Origin-based" Sales Taxes.
- Illinois Sales & Use Tax Matrix (PIO-101)
- If you need the matrix file in a CSV (pipe delimited) format, please contact us with your request.
- Illinois Filing, Payment, and Refund Resources for Illinois Retailers (PIO-102) Adobe PDF Excel (Updated 1/2025)
- PIO-125, Determining Physical Presence or When the Tax Remittance Threshold Has Been Met and Where a Sale Is Sourced - Sales and Use Tax Help Guide
- Prior to January 1, 2026
- On or after January 1, 2026 - Updated 03/04/2026
- Destination-Based Sales Tax Assistance - A guide to help with tax rates, registration, and filing obligations for Remote Retailers and Marketplace Facilitators who must collect and remit "Destination-based" Sales Tax
- PIO-111, Illinois (In-State) Retailers' Sales Tax Responsibilities Flowchart - NEW VERSION UNDER DEVELOPMENT
- Service Occupation and Use Tax (SOT/SUT) Resources and Highlights
Publications:
Note: An informational bulletin and publication for servicepersons is under development at this time.
- Publication 113-SOT, Overview of Service Occupation Tax
- Bulletin FY 2026-13, Service Occupation Tax Changes
- Bulletin FY 2026-12, Destination-Based Retailers' Occupation Tax Changes
- Bulletin FY 2025-10, Retailers’ Occupation Tax Guidance for Out-of-State Retailers and Certain Illinois Retailers, Effective January 1, 2025
- Bulletin FY 2024-08, Retailers’ Occupation Tax and Updated Threshold Guidance for Remote Retailers and Marketplace Facilitators as set forth by the Leveling the Playing Field for Illinois Retail Act (Supercedes FY2022-04)
- Bulletin FY 2022-05, Update to the Taxation of Sales by Auctioneers and Internet Auction Listing Services to Illinois Purchasers
- Bulletin FY 2022-04, Retailers' Occupation Tax Guidance for Remote Retailers and Marketplace Facilitators as set forth by the Leveling the Playing Field for Illinois Retail Act (Superceded by FY2024-08)
- Bulletin FY 2021-06 - Changes to the Taxation of Wine Sales to Illinois Purchasers by Certain Winery Shipper's License Holders
- Compliance Alert CA-2026-01 - Proper Procedures for Collecting Local Grocery Tax on Sales of Grocery Items on and after January 1, 2026
- Compliance Alert 2021-02-A - Tax Remittance Obligations for the Metropolitan Pier and Exposition Authority (MPEA) Retailers' Occupation Tax on Food and Beverages Under the New Marketplace Facilitator Law
- Compliance Alert 2021-01-A - Tax Collection Obligations of Remote Retailers, Marketplace Sellers, and Marketplace Facilitators for Chicago Home Rule Municipal Soft Drink Retailers' Occupation Tax, Prepaid Wireless E911 Surcharge, and Illinois Telecommunications Access Corporation Assessment
- Compliance Alert 2021-05 - Compliance and Reporting Issues for Form ST-1, Sales and Use Tax Return
- Compliance Alert for Local Governments CA-LG-2021-01 - Clarification issued to municipalities with business districts regarding proper reporting of addresses