Illinois DOR Proposes Rule on Leveling the Playing Field for Illinois Retail Act

The Illinois Department of Revenue (DOR) proposed a new rule implementing the Remote Retailer Amnesty Program under the Leveling the Playing Field for Illinois Retail Act. The proposal creates a new section to establish rules for a voluntary compliance program that will operate from Aug. 1 through Oct. 31, allowing remote retailers to pay simplified retailers’ occupation tax rates of 9 percent for general merchandise or 1.75 percent for certain qualifying items on eligible transactions. Comments on the proposed rule are due by June 22. [Ill. Dep’t of Revenue, Proposed Reg. Section 131.185, 05/08/26 Ill. Reg.]