Illinois DOR Amends Regulations on Retailers’ Occupation Tax, Nexus Rules for Remote Retailers

The Illinois Department of Revenue Feb. 10 amended sales and use tax regulations to conform the current rules with the Leveling the Playing Field for Illinois Retail Act. The rules include measures: 1) providing that on and after Jan. 1, 2021, retailers and marketplace facilitators meeting the given tax remittance thresholds are considered retailers and are subject to state and local retailers’ occupation taxes; 2) specifying that no sales made over a marketplace are occasional sales; 3) providing that out-of-state purchasers without nexus using drop shipment situations include remote retailers who don’t meet a tax remittance threshold and aren’t required ...