ILLUSTRATION A - Map of Regions

Current through Register Vol. 46, No. 15, April 8, 2022

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*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 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.

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Notes

Added at 32 Ill. Reg. 49, effective December 23, 2008 Emergency rule amended by emergency rulemaking at 45 Ill. Reg. 12152, effective 9/17/2021, for the remainder of the 150 days

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