Illinois HB2899 establishes a Remote Retailer Amnesty Program for remote retailers owing State and local retailers' occupation taxes.
HB2899 creates the Remote Retailer Amnesty Program, allowing remote retailers to report and remit State and local retailers' occupation taxes at a simplified rate during a specified amnesty period. The simplified rate is 9% for sales subject to the 6.25% State rate and 1.75% for sales subject to the 1% State rate. The Program operates from August 1, 2026, through October 31, 2026. Remote retailers must file returns electronically and maintain records of eligible transactions.
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