TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 131 LEVELING THE PLAYING FIELD FOR ILLINOIS RETAIL ACT The General Assembly's Illinois Administrative Code database includes only those rulemakings that have been permanently adopted. This menu will point out the Sections on which an emergency rule (valid for a maximum of 150 days, usually until replaced by a permanent rulemaking) exists. The emergency rulemaking is linked through the notation that follows the Section heading in the menu. View Entire Part 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

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.