Sales/Use/Indirect:
Illinois DOR Responds to Survey on Sales Tax Nexus Standards, Enforcement Policies, and Sourcing
General Information Letter ST-22-0014, Ill. Dept. of Rev. (4/14/22). Responding to a third-party’s lengthy survey of state tax departments on sales tax nexus standards, enforcement policies and sourcing, the Illinois Department of Revenue (Department) explains that Illinois’ sales tax nexus policy encompasses both physical and economic presence, including that remote retailers with either i) cumulative gross receipts from sales of tangible personal property to purchasers in Illinois of $100,000 or more; or ii) 200 or more separate transactions from the sale of tangible personal property to purchasers in Illinois in the immediately preceding four quarters generally satisfy Illinois’ economic presence standards. The Department’s responses to the survey also cover several related sales tax topics, including trailing nexus, temporary or sporadic presence, nexus enforcement policies, sourcing and method of delivery, sharing economy, marketplace facilitators, activities of unrelated parties, distribution and delivery, and drop shipment transactions. Please contact us with any questions.
30 Rockefeller Plaza New York, NY 10112-0015 United States
About Deloitte Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited (“DTTL”), its global network of member firms, and their related entities (collectively, the “Deloitte organization”). DTTL (also referred to as “Deloitte Global”) and each of its member firms and related entities are legally separate and independent entities, which cannot obligate or bind each other in respect of third parties. DTTL and each DTTL member firm and related entity is liable only for its own acts and omissions, and not those of each other. DTTL does not provide services to clients. Please see www.deloitte.com/about to learn more.