Illinois DOR Proposes Amendments to Service Use Tax Regulation

The Illinois Department of Revenue (DOR) proposed amendments to the service use tax regulation. The proposed rule includes measures to remove the 200-transaction threshold for determining when a serviceperson maintains a place of business in Illinois and update definitions to reflect changes made by Public Acts 103-592. Comments on the proposed rule are due by July 13. [Ill. Dep’t of Revenue, Proposed Reg. Section 160.105, 05/29/26 Ill. Reg.]