Illinois DOR Issues Letter Ruling Regarding Marketplace Facilitators

June 3, 2025, 3:18 PM UTC

The Illinois Department of Revenue (DOR) issued a general information letter regarding marketplace facilitators. The DOR explained that a platform is generally not considered a “marketplace facilitator” for sales tax purposes if customers are directed to a specific seller’s products and cannot browse or purchase from other sellers on the platform. However, marketplace sellers must remit tax on their behalf and file returns with the DOR when selling over a marketplace that has not met a threshold. [Ill. Dep’t of Revenue, Gen. Info. Letter ST-25-0032-GIL, 05/28/25]

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