Illinois – Public Act 100-587 Enacts Nexus Standards, Effective October 1, 2018

The Illinois Department of Revenue’s FAQ page about IL Public Act 100-587 and “Wayfair” details answers to questions such as, “What is a remote seller,” “What activities should a remote seller examine to determine whether they have physical presence in Illinois,” and much more.

Another questions Public Act 100-587 addresses is how to determine the threshold requiring a company to register with the Department to collect Illinois use tax. See the explanation below:

Retailers must review their gross receipts and transactions to purchasers in Illinois for the period from September 1, 2017, through August 31, 2018. The remote seller must register with the Department to collect and remit Use Tax on sales to Illinois purchasers if, for the preceding 12 months, either of the following thresholds apply:

  • the remote seller’s cumulative gross receipts from sales of tangible personal property to purchasers in Illinois are $100,000 or more; or
  • the remote seller enters into 200 or more separate transactions for the sale of tangible personal property to purchasers in Illinois.

FAQ’s About IL Public Act 100-587 and Wayfair
IL – 86 IAC 150.803 CODE EMERGENCY
IL – 100-0587
IL – Remote Seller Use Tax Matrix

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