The Illinois Department of Revenue (DOR) issued a general information letter clarifying the requirements for marketplace facilitator status. The Department determined that a person must carry out both activities specified in 86 Ill. Adm. Code 131.150(a)(1) to qualify as a marketplace facilitator. Specifically, a payment processor that handles only financial transactions between parties and does not list or advertise products for sale would not be considered a marketplace facilitator under Illinois law. [Ill. Dep’t of Revenue, ST-25-0056-GIL, 10/28/25]
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