Editor's note: This piece was originally published in 2020 and has been updated to reference new changes in Illinois state law.
Illinois has passed bill SB 3362, amending the Leveling the Playing Field for Illinois Retail Act and now requiring remote sellers to collect sales and use taxes based on destination rates.
Under the existing law, enacted on January 1, 2021, remote sellers with some sort of physical presence in the state were only required to collect tax at 6.25% and were not required to collect any applicable local taxes.
Effective January 1, 2025, remote sellers, with some sort of physical presence, will need to collect state and local sales tax based on the sales destination rate. In-state retailers will still collect sales tax based on the rate that the sale originated from.
If you have any questions, contact Teri Grahn at 651-407-5889 or tgrahn@redpathcpas.com.
Ashlyn Gray: December 11, 2025
For entrepreneurs, investors, and founders, recent updates to the Opportunity to Build Better Businesses Act (OBBBA) expand one of the most powerful...
Tony Oster, CPA: December 9, 2025
Manufacturers are heading into one of the most advantageous tax years in recent memory. While states are still accessing their individual approaches,...
Redpath and Company: December 4, 2025
Minnesota has enacted a statewide Paid Leave program that combines paid family leave and paid medical leave, bringing major changes to payroll, HR...
Teri Grahn, CMI