Editor's note: This piece was originally published in 2020 and has been updated to reference new changes in Illinois state law.
Illinois has passed bill SB 3362, amending the Leveling the Playing Field for Illinois Retail Act and now requiring remote sellers to collect sales and use taxes based on destination rates.
Under the existing law, enacted on January 1, 2021, remote sellers with some sort of physical presence in the state were only required to collect tax at 6.25% and were not required to collect any applicable local taxes.
Effective January 1, 2025, remote sellers, with some sort of physical presence, will need to collect state and local sales tax based on the sales destination rate. In-state retailers will still collect sales tax based on the rate that the sale originated from.
If you have any questions, contact Teri Grahn at 651-407-5889 or tgrahn@redpathcpas.com.
Redpath and Company: February 3, 2026
ST. PAUL, MN – February 3, 2026 – Redpath and Company is pleased to welcome Mike Dunkle as a Partner in the firm’s Transaction Advisory practice....
Redpath and Company: January 29, 2026
The Redpath and Company BottomLine Newsletter ishere!
As 2025 drew to a close, the Governmental Accounting Standards Board (GASB) issued Statement No. 105, Subsequent Events. While the requirement to...
Teri Grahn, CMI