Sales Tax News for Tax Professionals and Software Developers

Illinois Department of Revenue sent this bulletin at 03/31/2021 11:26 AM CDT

March 31, 2021

Marketplace Facilitators and Remote Retailers: Determining Destination-Based Sales Tax Rates

Effective January 1, 2021, the Leveling the Playing Field for Illinois Retail Act made changes to Illinois's sales and use tax laws, making sales into Illinois by marketplace facilitators and remote (out-of state) retailers subject to destination-based state and local sales taxes once certain thresholds are met.

Rate files and online lookup options are available.

Use the "Search by Address" option in the Tax Rate Finder at MyTax Illinois to look up the destination-based sales tax rate for a specific delivery location.
If you would like to access the destination-based sales tax rates for multiple locations, you may download Sales Tax Rate Machine Readable Files - Address Specific. (ZIP file, 3GB)

Note: To determine origin-based sales tax rates for Illinois retailers (for example, a sale at an Illinois retail sales location and not through a marketplace), use the "Search by Local Government" option in the Tax Rate Finder or download the Sales Tax Rate Machine Readable Files - County/Municipality.

Looking for more information?

See the resource page for the Leveling the Playing Field for Illinois Retail Act.

Take me to the resource page

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