Ill. Admin. Code tit. 86, pt. 131 - LEVELING THE PLAYING FIELD FOR ILLINOIS RETAIL ACT

  1. § 131.101 - Purpose and Scope of Regulations
  2. § 131.105 - Definitions
  3. § 131.107 - Description of Different Types of Retailers On and After January 1, 2021 - Scope of Regulations
  4. § 131.110 - Remote Retailers - General Provisions
  5. § 131.115 - Remote Retailers - Determination of Status as a Remote Retailer
  6. § 131.120 - Factors Used by Remote Retailers in Determining if the Thresholds in Section 131.115 (a) of this Part are Met
  7. § 131.125 - Remote Retailers - Obligations - Procedures - Hold Harmless Provisions
  8. § 131.130 - Marketplace Facilitators - General Provisions
  9. § 131.135 - Marketplace Facilitators - Determination of Obligation to Remit Tax
  10. § 131.140 - Factors Used by Marketplace Facilitators in Determining if Thresholds in Section 131.135 of this Part are Met
  11. § 131.145 - Marketplace Facilitators - Obligations - Procedures - Hold Harmless Provisions
  12. § 131.150 - Marketplace Sellers - Obligations - Procedures - Hold Harmless Provisions
  13. § 131.155 - Tax Sourcing Provisions
  14. § 131.160 - Certified Service Providers - Obligations - Procedures - Hold Harmless Provisions
  15. § 131.165 - Certified Automated Systems - Obligations - Procedures - Hold Harmless Provisions
  16. § 131.170 - Department Responsibilities
  17. § 131.175 - Local Taxing Jurisdiction Responsibilities
  18. § 131.180 - Application of Other Rules
  19. ILLUSTRATION A - Leveling the Playing Field Retailer Flowchart, version 3

Notes

Ill. Admin. Code tit. 86, pt. 131
Adopted at 45 Ill. Reg. 931, effective 12/31/2020. Emergency amendment at 45 Ill. Reg. 9625, effective 7/13/2021, for a maximum of 150 days. Suspension withdrawn at 45 Ill. Reg. 12207, effective september 17, 2021. Emergency amendment to emergency rule at 45 Ill. Reg. 12152, effective 9/17/2021, for the remainder of the 150 days. Amended at 46 Ill. Reg. 2697, effective 1/26/2022.

AUTHORITY: Implementing Article 5 of the Leveling the Playing Field for Illinois Retail Act [35 ILCS 185] and authorized by Section 12 of the Retailers' Occupation Tax Act [35 ILCS 120] and Section 2505-795 of the Department of Revenue Law [20 ILCS 2505].

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.

No prior version found.