ADMINISTRATIVE CODE

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TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 131 LEVELING THE PLAYING FIELD FOR ILLINOIS RETAIL ACT
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Section 131.101 Purpose and Scope of Regulations
Section 131.105 Definitions
Section 131.107 Description of Different Types of Retailers On and After January 1, 2021 – Scope of Regulations
Section 131.110 Remote Retailers – General Provisions
Section 131.115 Remote Retailers – Determination of Status as a Remote Retailer
Section 131.120 Factors Used by Remote Retailers in Determining if the Thresholds in Section 131.115 (a) of this Part are Met
Section 131.125 Remote Retailers – Obligations – Procedures – Hold Harmless Provisions
Section 131.130 Marketplace Facilitators – General Provisions
Section 131.135 Marketplace Facilitators – Determination of Obligation to Remit Tax
Section 131.140 Factors Used by Marketplace Facilitators in Determining if Thresholds in Section 131.135 of this Part are Met
Section 131.145 Marketplace Facilitators – Obligations – Procedures – Hold Harmless Provisions
Section 131.150 Marketplace Sellers – Obligations – Procedures – Hold Harmless Provisions
Section 131.155 Tax Sourcing Provisions
Section 131.160 Certified Service Providers – Obligations – Procedures – Hold Harmless Provisions
Section 131.165 Certified Automated Systems – Obligations – Procedures – Hold Harmless Provisions
Section 131.170 Department Responsibilities
Section 131.175 Local Taxing Jurisdiction Responsibilities
Section 131.180 Application of Other Rules

Section 131.ILLUSTRATION A: Leveling the Playing Field Retailer Flowchart – Provisions Controlling from January 1, 2021 through December 31, 2024

Section 131.ILLUSTRATION A: Leveling the Playing Field Retailer Flowchart – Provisions Controlling from January 1, 2021 through December 31, 2024
AUTHORITY: Implementing Article 5 of the Leveling the Playing Field for Illinois Retail Act [35 ILCS 185] and authorized by Section 12 of the Retailers' Occupation Tax Act [35 ILCS 120] and Section 2505-795 of the Department of Revenue Law [20 ILCS 2505].
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 Reg. 10883, effective August 18, 2021; suspension withdrawn at 45 Ill.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; amended at 49 Ill. Reg. 8610 effective June 13, 2025; amended at 49 Ill. Reg. 10794, effective August 8, 2025.