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ARTICLE · 17 JULY 2019

Illinois Enacts Major Tax Changes

Duane Morris LLP
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On 10 July 2019, the Luxembourg parliament adopted the final text of the bill of law (the "New Law").

United StatesTax
Stanley Kaminski
Stanley Kaminski
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In the legislative session ending on June 2, 2019, the Illinois General Assembly made a number of major tax changes. Some of the changes will require a trailer bill for clarification, or the Illinois Department of Revenue will issue regulations with further interpretations.

Senate Bill 690

  1. ROT Sourcing Changed for Remote Sellers. The Retailers' Occupation Tax (ROT), Illinois' sales tax, is currently sourced by looking to where the "origin" of the sale occurred. Therefore, sales inside Illinois are subject to Illinois and local ROT based on the local sales location. Sales by remote sellers have not been subject to ROT but instead only subject to the Illinois Use Tax. And, since there are no local use taxes (except in Chicago), the tax rate was generally less than the tax rate for an in-state sale. The law change is that, while Illinois retailers continue to pay tax based on "origin," remote sellers now pay the ROT and not the Use Tax. Remote sellers will need

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