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:

• Administrative Rules
  
• Certified Service Providers/Certified Automated Systems Information
  
• What's New in 2021 for Remote Retailers and Marketplace Facilitators PowerPoint Presentation (Updated 10/08/2021)
• Leveling the Playing Field Retailer Flowchart (Updated 03/10/2022)
  
• Frequently Asked Questions (Updated 06/09/2021)
  
• Sales Through Marketplace Facilitator Certificate (Added 10/13/2021)
  

Registration Information:

• Out-of-state Seller and Remote Retailer Flowchart (Updated 06/14/2021)
• Registration Examples for Marketplace Facilitators
  
• Registration Examples for Remote Retailers
  
• 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 Effective January 1, 2021 webpage
  
• Definitions (Updated 06/14/2021)
  

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)
  • Adobe PDF (Updated 01/2024)
    
  • Excel  (Updated 01/2024)
    
  • 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 Marketplace Facilitators, Marketplace Sellers, and Remote Retailers (PIO-102)
  
  • Adobe PDF (Updated 12/2023)
  • Excel (Updated 12/2023)
• Destination-Based Sales Tax Assistance Effective January 1, 2021 - 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
• Illinois (In-State) Retailers' Sales Tax Responsibilities Flowchart (PIO-111) (Updated 03/10/2022)
  

Publications:

• 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 (Added 10/26/2023) (Supercedes FY2022-04)
• Bulletin FY 2022-05, Update to the Taxation of Sales by Auctioneers and Internet Auction Listing Services to Illinois Purchasers (Added 10/14/2021)
• 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 (Added 10/14/2021) (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 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 (Added 10/14/2021)
  
• 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 (Added 10/14/2021)
  
• Compliance Alert for Local Governments LG-2021-01 - Clarification issued to municipalities with business districts regarding proper reporting of addresses
  
• Compliance Alert 2021-05 - Compliance and Reporting Issues for Form ST-1, Sales and Use Tax Return