Leveling the Playing Field

P.A. 100-0031

The Leveling the Playing Field for Illinois Retail Act requires remote retailers to collect and remit not only the state’s sales tax, but the local tax where the product is delivered (its destination). It also requires marketplaces (e.g. Amazon, eBay, Walmart) to collect and remit the state’s sales tax and any local sales tax on behalf of the sellers utilizing their marketplaces. The proposal does not change anything about taxes on Illinois retailers that sell products directly, whether online or offline.

Implements several provisions to provide revenue for the vertical capital bill, including the expansion of gaming and legalization of sports betting, a $1 increase in the cigarette tax and a new tax on e-cigarettes.