Illinois DOR Proposes Economic Nexus Rules

Illinois proposes economic nexus rules to explain the registration requirements for out-of-state retailers that don’t have a physical presence in Illinois. The Department of Revenue issued proposed amendments to sales and use regulations intended to help remote retailers determine:

– whether they are subject to the Illinois economic nexus statute,

– how to calculate sales and transactions for the sales thresholds, and

– when they have to begin collecting sales tax.

Retailer Activities in Illinois

The department advises remote sellers to examine their Illinois activities carefully under the new nexus standards, as well as existing standards.

Proposed 86 Ill. Adm. Code Sec. 150.803, Illinois Register Vol. 43, Iss. 6, February 8, 2019

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All stories by: CCHTaxGroup