Ill. Admin. Code tit. 86, pt. 131 - LEVELING THE PLAYING FIELD FOR ILLINOIS RETAIL ACT
- § 131.101 - Purpose and Scope of Regulations
- § 131.105 - Definitions
- § 131.107 - Description of Different Types of Retailers On and After January 1, 2021 - Scope of Regulations
- § 131.110 - Remote Retailers - General Provisions
- § 131.115 - Remote Retailers - Determination of Status as a Remote Retailer
- § 131.120 - Factors Used by Remote Retailers in Determining if the Thresholds in Section 131.115 (a) of this Part are Met
- § 131.125 - Remote Retailers - Obligations - Procedures - Hold Harmless Provisions
- § 131.130 - Marketplace Facilitators - General Provisions
- § 131.135 - Marketplace Facilitators - Determination of Obligation to Remit Tax
- § 131.140 - Factors Used by Marketplace Facilitators in Determining if Thresholds in Section 131.135 of this Part are Met
- § 131.145 - Marketplace Facilitators - Obligations - Procedures - Hold Harmless Provisions
- § 131.150 - Marketplace Sellers - Obligations - Procedures - Hold Harmless Provisions
- § 131.155 - Tax Sourcing Provisions
- § 131.160 - Certified Service Providers - Obligations - Procedures - Hold Harmless Provisions
- § 131.165 - Certified Automated Systems - Obligations - Procedures - Hold Harmless Provisions
- § 131.170 - Department Responsibilities
- § 131.175 - Local Taxing Jurisdiction Responsibilities
- § 131.180 - Application of Other Rules
- ILLUSTRATION A - Leveling the Playing Field Retailer Flowchart, version 3
Notes
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].
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