Part 131 - LEVELING THE PLAYING FIELD FOR ILLINOIS RETAIL ACT
- Section 131.101 - Purpose and Scope of Regulations
- Section 131.105 - Definitions
- Section 131.107 - Description of Different Types of Retailers On and After January 1, 2021 - Scope of Regulations
- Section 131.110 - Remote Retailers - General Provisions
- Section 131.115 - Remote Retailers - Determination of Status as a Remote Retailer
- Section 131.120 - Factors Used by Remote Retailers in Determining if the Thresholds in Section 131.115 (a) of this Part are Met
- Section 131.125 - Remote Retailers - Obligations - Procedures - Hold Harmless Provisions
- Section 131.130 - Marketplace Facilitators - General Provisions
- Section 131.135 - Marketplace Facilitators - Determination of Obligation to Remit Tax
- Section 131.140 - Factors Used by Marketplace Facilitators in Determining if Thresholds in Section 131.135 of this Part are Met
- Section 131.145 - Marketplace Facilitators - Obligations - Procedures - Hold Harmless Provisions
- Section 131.150 - Marketplace Sellers - Obligations - Procedures - Hold Harmless Provisions
- Section 131.155 - Tax Sourcing Provisions
- Section 131.160 - Certified Service Providers - Obligations - Procedures - Hold Harmless Provisions
- Section 131.165 - Certified Automated Systems - Obligations - Procedures - Hold Harmless Provisions
- Section 131.170 - Department Responsibilities
- Section 131.175 - Local Taxing Jurisdiction Responsibilities
- Section 131.180 - Application of Other Rules
- Leveling the Playing Field Retailer Flowchart