Ill. Admin. Code tit. 86, § 131.ILLUSTRATION
A: Leveling the Playing Field Retailer Flowchart – Provisions Controlling from January 1, 2021 through December 31, 2024
Effective Jun 13, 202549 Ill. Reg. 8610AUTHORITY: Implementing Article 5 of the Leveling the Playing Field for Illinois Retail Act [35 ILCS 185] and authorized by Section 12 of the Retailers' Occupation Tax Act [35 ILCS 120] and Section 2505-795 of the Department of Revenue Law [20 ILCS 2505].DEPARTMENT OF REVENUE
*If you are an Illinois retailer engaged in the occupation of making sales of tangible personal property in Illinois and you make sales over a marketplace, see the "YES" box for the treatment of those sales. If you are an Illinois retailer and do not make any sales over a marketplace, the provisions of this chart do not apply to you and you should handle your liability as you did prior to January 1, 2021.
(Source: Amended at 49 Ill. Reg. 8610, effective June 13, 2025)