86 Ill. Adm. Code (Part 131)

# Section 131.ILLUSTRATION A: Leveling the Playing Field Retailer Flowchart – Provisions Controlling from January 1, 2021 through December 31, 2024

TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 131 LEVELING THE PLAYING FIELD FOR ILLINOIS RETAIL ACT SECTION 131.ILLUSTRATION A: LEVELING THE PLAYING FIELD RETAILER FLOWCHART – PROVISIONS CONTROLLING FROM JANUARY 1, 2021 THROUGH DECEMBER 31, 2024

Section 131.ILLUSTRATION A: Leveling the Playing Field Retailer Flowchart – Provisions Controlling from January 1, 2021 through December 31, 2024 *If you are an Illinois retailer engaged in the occupation of making sales of tangible personal property in Illinois and you make sales over a marketplace, see the "YES" box for the treatment of those sales. If you are an Illinois retailer and do not make any sales over a marketplace, the provisions of this chart do not apply to you and you should handle your liability as you did prior to January 1, 2021. (Source: Amended at 49 Ill. Reg. 8610, effective June 13, 2025)

Section 131.ILLUSTRATION A: Leveling the Playing Field Retailer Flowchart – Provisions Controlling from January 1, 2021 through December 31, 2024

*If you are an Illinois retailer engaged in the occupation of making sales of tangible personal property in Illinois and you make sales over a marketplace, see the "YES" box for the treatment of those sales. If you are an Illinois retailer and do not make any sales over a marketplace, the provisions of this chart do not apply to you and you should handle your liability as you did prior to January 1, 2021.

(Source: Amended at 49 Ill. Reg. 8610, effective June 13, 2025)