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

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*If you are an Illinois retailer engaged in the occupation of making sales of tangible personal property in Illinois and you make sales over a marketplace, see the "YES" box for the treatment of those sales. If you are an Illinois retailer and do not make any sales over a marketplace, the provisions of this chart do not apply to you and you should handle your liability as you did prior to January 1, 2021.

(Source: Amended at 46 Ill. Reg. 2697, effective January 26, 2022)

                    
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