§ 131.101. Purpose and Scope of Regulations

§ 131.105. Definitions

§ 131.107. Description of Different Types of Retailers On and After January 1, 2021 – Scope of Regulations

§ 131.110. Remote Retailers – General Provisions

§ 131.115. Remote Retailers – Determination of Status as a Remote Retailer

§ 131.120. Factors Used by Remote Retailers in Determining if the Thresholds in Section 131.115 (a) of this Part are Met

§ 131.125. Remote Retailers – Obligations – Procedures – Hold Harmless Provisions

§ 131.130. Marketplace Facilitators – General Provisions

§ 131.135. Marketplace Facilitators – Determination of Obligation to Remit Tax

§ 131.140. Factors Used by Marketplace Facilitators in Determining if Thresholds in Section 131.135 of this Part are Met

§ 131.145. Marketplace Facilitators – Obligations – Procedures – Hold Harmless Provisions

§ 131.150. Marketplace Sellers – Obligations – Procedures – Hold Harmless Provisions

§ 131.155. Tax Sourcing Provisions

§ 131.160. Certified Service Providers – Obligations – Procedures – Hold Harmless Provisions

§ 131.165. Certified Automated Systems – Obligations – Procedures – Hold Harmless Provisions

§ 131.170. Department Responsibilities

§ 131.175. Local Taxing Jurisdiction Responsibilities

§ 131.180. Application of Other Rules

§ 131.ILLUSTRATION A. Leveling the Playing Field Retailer Flowchart

SOURCE: Adopted at 45 Ill. Reg. 931, effective December 31, 2020; emergency amendment at 45 Ill. Reg. 9625, effective July 13, 2021, for a maximum of 150 days; emergency amendment suspended by the Joint Committee on Administrative Rules at 45 Ill. Reg. 10883, effective August 18, 2021; suspension withdrawn at 45 Ill. Reg. 12207, effective September 17, 2021; emergency amendment to emergency rule at 45 Ill. Reg. 12152, effective September 17, 2021, for the remainder of the 150 days; emergency rule as amended expired December 9, 2021; amended at 46 Ill. Reg. 2697, effective January 26, 2022.