IL HB4533

Amends the Retailers' Occupation Tax Act Section 2-12 to clarify where remote retailers are deemed to be engaged in business for tax purposes.

Remote retailers meeting sales thresholds under Section 2(b)(1) or (2) of the Act and using distribution facilities that receive and route property to a final destination are engaged in business at the final Illinois location where property is shipped, delivered, or possession is taken by the purchaser.

Removes the "Beginning on January 1, 2021" effective date language, making the remote retailer provision apply generally rather than as a time-limited measure.

Applies to retailers' occupation tax, use tax, service use tax, service occupation tax, and local retailers' occupation taxes administered by the Department.