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Illinois Changes Sourcing for Remote Sellers and Offers Amnesty

by DMADevelopers DMADevelopers | Oct 14, 2019

Signed by the Governor on June 28th, SB 690 changes the requirements for remote sellers. Effective July 1, 2020, remote sellers who meet the established thresholds of $100,000 in sales or 200 or more transactions are liable for both state and local retailer’s occupation taxes. (See page 126 on SB 690 PDF.)

In addition, the state of Illinois will be offering tax amnesty between October 1, 2019 and November 15, 2019. Amnesty will include all periods between June 30, 2011 and July 1, 2018. The amnesty program applies to all tax types, and all penalties and interest will be waived.

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