Illinois DOR Proposes Amendments to Retailer’s Occupation Tax Regulations

The Illinois Department of Revenue (DOR) proposed amendments to the Retailers’ Occupation Tax regulations. The proposed rules establish a 15 percent tax rate that will apply when retailers fail to provide adequate records to properly determine the location where a sale occurred and the corresponding local sales tax rate. Comments on the proposed rules are due by July 13. [Ill. Dep’t of Revenue, Proposed Regs. Sections 130.101, 130.805, 05/29/26 Ill. Reg.]