IL SB3362

Adds new definition of "retailer maintaining a place of business in this State" that references the Use Tax Act definition, effective requirement beginning January 1, 2025.

Beginning January 1, 2025, retailers maintaining a place of business in Illinois that make retail sales to Illinois customers from out-of-state locations are subject to state and local retailers' occupation taxes on those sales.

Expands sourcing rules for sales tax purposes to treat out-of-state sales by in-state retailers as occurring at the Illinois location where property is shipped, delivered, or possessed by the purchaser.

Clarifies marketplace facilitator liability for sales tax collection and remittance, with protections against double taxation of both the facilitator and marketplace seller on the same transaction.

Maintains existing thresholds ($100,000 in gross receipts or 200+ transactions) for when remote retailers and marketplace facilitators must register and collect Illinois retailers' occupation taxes, effective January 1, 2021.