Sales/Use/Indirect:
Illinois: Administrative Bulletin Summarizes New Law Addressing Retailers with In-State Physical Presence and Sourcing
Informational Bulletin FY 2025-10, Ill. Dept. of Rev. (11/24). A newly posted Illinois Department of Revenue informational bulletin summarizes and explains recently enacted Illinois Retailers’ Occupation Tax (ROT) legislation [see S.B. 3362, signed by gov. 8/9/24, and State Tax Matters, Issue 2024-33, for more details on this new law] that, starting on January 1, 2025, generally requires retailers with a physical presence in Illinois, but that source sales out-of-state and fulfill those sales from inventory located out-of-state, to collect and remit ROT based on destination. Specifically, the bulletin explains that effective January 1, 2025, retailers previously obligated to collect and remit Illinois use tax on retail sales sourced outside of Illinois and made to Illinois customers are now subject to “destination-based” ROT, affecting “retailers with any kind of physical presence in Illinois who make sales that are sourced outside of this State to Illinois customers.” Please contact us with any questions.
30 Rockefeller Plaza New York, NY 10182-0015 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.
Deloitte provides industry-leading audit and assurance, tax and legal, consulting, financial advisory, and risk advisory services to nearly 90% of the Fortune Global 500® and thousands of private companies. Our professionals deliver measurable and lasting results that help reinforce public trust in capital markets, enable clients to transform and thrive, and lead the way toward a stronger economy, a more equitable society and a sustainable world. Building on its 175-plus year history, Deloitte spans more than 150 countries and territories. Learn how Deloitte’s approximately 415,000 peopleworldwide make an impact that matters at www.deloitte.com.
