Illinois · Regulations
Part 131 — LEVELING THE PLAYING FIELD FOR ILLINOIS RETAIL ACT
16 sections
16 sections
- 86 Ill. Adm. Code 131.101Purpose and Scope of Regulations
- 86 Ill. Adm. Code 131.105Definitions
- 86 Ill. Adm. Code 131.107Description of Different Types of Retailers On and After January 1, 2021 – Scope of Regulations
- 86 Ill. Adm. Code 131.110Remote Retailers – General Provisions
- 86 Ill. Adm. Code 131.115Remote Retailers – Determination of Status as a Remote Retailer
- 86 Ill. Adm. Code 131.120Factors Used by Remote Retailers in Determining if the Thresholds in Section 131.115 (a) of this Part are Met
- 86 Ill. Adm. Code 131.125Remote Retailers – Obligations – Procedures – Hold Harmless Provisions
- 86 Ill. Adm. Code 131.135Marketplace Facilitators – Determination of Obligation to Remit Tax
- 86 Ill. Adm. Code 131.140Factors Used by Marketplace Facilitators in Determining if Thresholds in Section 131.135 of this Part are Met
- 86 Ill. Adm. Code 131.150Marketplace Sellers – Obligations – Procedures – Hold Harmless Provisions
- 86 Ill. Adm. Code 131.155Tax Sourcing Provisions
- 86 Ill. Adm. Code 131.170Department Responsibilities
- 86 Ill. Adm. Code 131.175Local Taxing Jurisdiction Responsibilities
- 86 Ill. Adm. Code 131.180Application of Other Rules
- 86 Ill. Adm. Code 131.ILLUSTRATIONA: Leveling the Playing Field Retailer Flowchart – Provisions Controlling from January 1, 2021 through December 31, 2024
- 86 Ill. Adm. Code 131.ILLUSTRATION AA Leveling the Playing Field Retailer Flowchart – Provisions Controlling from January 1, 2021 through December 31, 2024