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FY 2025-10, Retailers’ Occupation Tax Guidance for Out-of-State Retailers and Certain Illinois Retailers, Effective January 1, 2025

News – Monday, November 18, 2024

Effective January 1, 2025, retailers previously obligated to collect and remit Illinois Use Tax (UT) on retail sales sourced outside of Illinois and made to Illinois customers are now subject to destination-based retailers’ occupation tax (ROT).

For more information, see FY 2025-10, Retailers’ Occupation Tax Guidance for Out-of-State Retailers and Certain Illinois Retailers, Effective January 1, 2025.