Pursuant to the Wayfair, Inc. decision, Illinois Public Act 100-587 enforces that Remote Sellers are required to collect sales and use taxes on cumulative sales in Illinois of $100,000 or more or 200 or more separate transactions in Illinois for tangible personal property made on or after October 1, 2018.
Additional resources can be found here.
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Thomas C. Hodge, Founder
Hodge Group LLC