Illinois SB3843 amends tax laws to clarify tax obligations for marketplace facilitators and sellers in delivery network sales.
Illinois SB3843 amends the Use Tax Act, Service Use Tax Act, Service Occupation Tax Act, and Retailers' Occupation Tax Act. It specifies tax obligations for marketplace facilitators and sellers in delivery network sales. A marketplace facilitator is considered a retailer if gross receipts from sales in Illinois exceed $100,000 or if they enter into 200 or more transactions. Remote retailers meeting these thresholds are also liable for taxes. The Department of Revenue can audit both marketplace sellers and delivery network companies for qualified delivery network sales.
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