Illinois DOR Proposes Amendments to Use Tax Regulation

The Illinois Department of Revenue (DOR) proposed amendments to the use tax regulation. The proposed rule removes the 200-transaction threshold for determining whether a retailer maintains a place of business in Illinois and updates definitions to reflect changes under Public Act 103-592. Comments on the proposed rule are due by July 13. [Ill. Dep’t of Revenue, Proposed Reg. Section 150.201, 05/29/26 Ill. Reg.]