11/18/2024 | Press release | Distributed by Public on 11/18/2024 08:32
Effective January 1, 2025, retailers previously obligated to collect and remit Illinois Use Tax (UT) on retail sales sourced outside of Illinois and made to Illinois customers are now subject to destination-based retailers' occupation tax (ROT).
For more information, see FY 2025-10, Retailers' Occupation Tax Guidance for Out-of-State Retailers and Certain Illinois Retailers, Effective January 1, 2025.