![]() ![]() Out-of-state seller is an out-of-state retailer who has physical presence in Illinois. They must collect and remit state and local retailers' occupation tax at the origin rate. An Illinois retailer's inventory and headquarters are generally in Illinois. Illinois (in-state) retailer (e.g., brick and mortar) is a retailer who makes sales of tangible personal property in Illinois. If the retailer does not charge Illinois Sales Tax on a sale of tangible personal property, an Illinois purchaser must pay "use" tax for the purchase directly to the department. ![]() Tangible personal property does not include real estate, stocks, bonds, or other "paper" assets representing an interest. "Sales tax" is imposed on a retailer's receipts from sales of tangible personal property for use or consumption. "Sales tax" is the combination of all state, local, mass transit, home rule occupation and use, non-home rule occupation and use, park district, county public safety and facilities, county school facility tax, and business district taxes. Retailers owe the occupation tax to the department they reimburse themselves for this liability by collecting use tax from the buyers. Sales tax is a combination of "occupation" taxes that are imposed on retailers' receipts and "use" taxes that are imposed on amounts paid by purchasers. The term "sales tax" actually refers to several tax acts. Leveling the Playing Field for Illinois Retail.Service Occupation Tax - 35 ILCS 115/1 to 115/21.Retailers’ Occupation Tax - 35 ILCS 120/1 to 120/14.Resources pertaining to these temporary tax reductions are available at Retailer Resources - Groceries, Back-to-School Holiday, Motor Fuel.įor information about the Leveling the Playing Field for Illinois Retail Act, v isit the resource page. ![]()
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