February 14, 2020
State and Local Tax
Illinois General Assembly
The House and the Senate were not in session this week. The House and Senate are scheduled to return to Springfield on February 18.
The Governor's Budget address is scheduled for February 19.
The Senate Revenue committee is scheduled to meet on February 19. At this time we don't know which of the bills posted for the committee will be considered. Three of the Illinois Chamber Tax Institute initiatives have been posted for the committee:
SB 2521 - McConchie - This bill amends the temporary storage exemption to provide that the exemption is not lost of the property subject to the exemption is returned to Illinois for storage, repair or refurbishment so long as the property is not utilized by a purchaser or lessee in Illinois.
SB 2566 - Holmes and Glowiak-Hilton - This bill creates an income tax credit in an amount equal to 1% of the expenses claimed by the taxpayer as a federal income tax deduction pursuant to Section 179 of the Internal Revenue Code for the tax year. The legislation provides that the taxpayer may sell, assign, or transfer the credit. The legislation provides that the maximum amount of credits awarded may not exceed $30 million in any calendar year.
SB 2567 - Holmes- Fowler - This bill modifies the income tax credit against the minimum wage. The bill provides that the maximum withholding tax credit for full-time equivalent employees is determined by the Metropolitan and Nonmetropolitan are of the State that is the base of operations of the employee, as those areas are determined as of May 2017.
The House Revenue committee is scheduled to meet on February 20. The Chairman announced at the last meeting of the committee that there will be no votes on legislation assigned to the committee prior to the last meeting of the committee in March.
- Davidsmeyer -
Amends the Illinois Income Tax Act and creates an income tax checkoff for donations to the Pediatric and Rare Disease in Children Research Fund.
HB 4738 - Davidsmeyer - Amends the Motor Fuel Tax Law and provides that, on and after July 1, 2020, marine fuel is exempt from the tax imposed under the Act. Provides that "marine fuel" means motor fuel specially formulated to be used in the propulsion of watercraft.
- Davidsmeyer -
Amends the Department of Revenue Law of the Civil Administrative Code of Illinois and provides that the Department of Revenue shall not require a taxpayer, whether an individual, not-for-profit, or other business entity, to collect and furnish to the Department individual tax identification information from vendors that participate in an event hosted or sponsored by the taxpayer.
HB 4752 - Bristow - Amends the Property Tax Code. Provides that the homestead exemption for veterans with disabilities carries over to the benefit of the veteran's surviving spouse if the veteran resided outside of the State but otherwise qualified for the exemption at the time of his or her death and the surviving spouse relocates to Illinois after the death of the veteran.
HB 4753 - Bristow - Amends the Use Tax Act and the Retailers' Occupation Tax Act. Provides that, beginning on July 1, 2020, "selling price" no longer includes the value of traded-in motor vehicles.
HB 4761 - Spain - Amends the Illinois Income Tax Act. Creates an income tax credit in an amount equal to 10% of the portion of the taxpayer's investment in an opportunity fund that the fund invested during the preceding calendar year in projects located in Illinois opportunity zones. Contains provisions concerning application to the Department of Commerce and Economic Opportunity.
HB 4762 - Ugaste - Amends the Property Tax Code. Provides that no taxing district may hold more than 150% of the previous levy year's property tax collections in cash or cash-equivalent assets. Provides that excess amounts shall be refunded to taxpayers.
HB 4764 - Edly-Allen - Amends the Property Tax Code. Provides that the exemption for veterans with disabilities applies to property up to an assessed value of $350,000 (currently, $100,000).
HB 4773 - Tarver - Amends the Small Business Job Creation Tax Credit Act. Creates a second set of incentive periods beginning on July 1, 2020 and ending on June 30, 2026. Provides that the basic wage for the second set of incentive periods is $15 per hour. Provides that the credit may not exceed $2,500 per new employee hired, except that, if the new employee is a returning citizen, then the credit for that employee may not exceed $3,500. Provides that the term "returning citizen" means an individual who (i) is a resident of Illinois, (ii) was formerly incarcerated in a federal, State, or local correctional institution, and (iii) is a new employee. Provides that the aggregate amount of credits that may be awarded under the Act is (i) $50,000,000 for new employees other than returning citizens and (ii) $5,000,000 for returning citizens. Adds provisions concerning recapture of the credit if the employee is terminated by the taxpayer within one year after the credit is awarded.
HB 4781 - Bennett - Amends the Illinois Housing Development Act. Provides that the Illinois Housing Development Authority shall establish and administer a Land Bank Operations Program to make annual grants to intergovernmental or county land bank authorities. Requires the Illinois Housing Development Authority to maintain a Technical Assistance Network for the Land Bank Operations Program. Amends the Property Tax Code. Provides that tax purchasers shall pay to the county collector a land bank operations fee of $200 for each certificate purchased. Provides that the proceeds from the fee shall be disbursed as follows: (i) 95% of the proceeds shall be remitted to the State Treasurer for deposit into the Land Bank Operations Fund; and (ii) 5% may be retained by the county collector. Provides that moneys in the Land Bank Operations Fund shall be used for the Land Bank Operations Program. Amends the State Finance Act to create the Land Bank Operations Fund.
HB 4782 - Stuart - Amends the Use Tax Act and the Retailers' Occupation Tax Act. Provides that, from August 2, 2020 through August 8, 2020, the tax imposed under the Acts on clothing and school supplies shall be at the rate of 1.25% (instead of 6.25%). Makes changes concerning the distribution of proceeds from those sales. Makes corresponding changes in the State Finance Act.
HB 4806 - Wilhour - Amends the Tax Increment Allocation Redevelopment Act in the Illinois Municipal Code. Provides that moneys in the special tax allocation fund may be used to make distributions to certain taxing districts. Provides that moneys received from the additional distributions shall be used by the affected taxing district to pay debt service on obligations incurred by the taxing district and to provide property tax relief.
HB 4813 - Zalewski - Amends the Revised Uniform Unclaimed Property Act. Makes changes concerning the time and circumstances under which financial organization deposits are presumed abandoned. Makes changes in provisions governing extending the reporting date of certain reported renewable time deposits. Deletes language requiring a holder to inform the administrator to provide a telephone number to contact the administrator to inquire about or claim property. Provides that the administrator does not need to notify the Department of Revenue of the names or social security numbers of apparent owners of abandoned property if he or she reasonably believes that the Department of Revenue will be unable to provide information that would provide sufficient evidence to establish that the person in the Department of Revenue's records is the apparent owner of unclaimed property in the custody of the administrator. Provides that the State Treasurer may, at reasonable times and upon reasonable notice: (1) examine the records of specified types of financial organizations under certain conditions; (2) issue an administrative subpoena requiring the financial organization to make records available for examination; and (3) bring an action seeking judicial enforcement of the subpoena. Provides that records obtained in examinations of State-regulated financial organizations are subject to the same provisions concerning use and confidentiality as records obtained in examinations of other persons. Makes other changes.
HB 4826 - Ramirez - This legislation would authorize a graduated real estate transfer tax for the City of Chicago. The bill amends the Illinois Municipal Code. Provides that a home rule municipality with a population in excess of 1,000,000 may restructure the rates of an existing real estate transfer tax to specified amounts. Provides that if the municipality increases the real estate transfer tax rates as provided in this subsection, then of the entire proceeds received from the real estate transfer tax, 75% shall be dedicated to the city's general budget and 25% shall be dedicated to housing and services to combat homelessness.
HB 4831 - Weber - Amends the Illinois Income Tax Act. Provides that a taxpayer is entitled to an income tax credit for each person who is (i) 62 years of age or older during the taxable year and (ii) employed by the taxpayer at a location in this State for not less than 185 days during the taxable year. Provides that the credit may be carried forward. Provides that the credit is exempt from the Act's automatic sunset provision.
HB 4840 - Zalewski - I suspect this bill is an initiative of the Illinois Department of Revenue. Amends the Use Tax Act and the Service Use Tax Act. Provides that the demonstration use or interim use of tangible personal property purchased for resale is exempt for a period of 18 months after the retailer or serviceman purchases the tangible personal property for resale. Provides that, if the period of demonstration use or interim use exceeds 18 months, the retailer or serviceman shall pay tax on the original cost price.
HB 4855 - Marron - Amends the Property Tax Code. In a Section granting a natural disaster homestead exemption, removes language providing that the square footage of the rebuilt residential structure may not be more than 110% of the square footage of the original residential structure as it existed immediately prior to the natural disaster. Removes provisions providing that the taxpayer's initial application for a natural disaster homestead exemption must be made no later than the first taxable year after the residential structure is rebuilt. Provides that, if the square footage of the rebuilt structure exceeds 110% of the square footage of the original residential structure as it existed immediately prior to the natural disaster, then the amount of the natural disaster homestead exemption is the equalized assessed value per square foot of the rebuilt structure multiplied by 110% of the square footage of the original residential structure as it existed immediately prior to the natural disaster minus the base amount. Provides that the amendatory Act is retroactive to the 2012 taxable year. Sets forth provisions concerning the valuation of farm improvements that have been rebuilt following a natural disaster.
HB 4857 - Marron - Amends the Illinois Income Tax Act. Creates an income tax credit in the amount of $1,000 to a taxpayer that employs a qualifying employee who currently participates in a Moving to Work program in the State.
HB 4858 - Marron - Amends the Illinois Income Tax Act. Creates a credit in an amount equal to $5,000 for taxpayers that first begin to operate an onsite clinic for use by employees of the taxpayer during the taxable year.
HB 4859 - Marron - Amends the Illinois Income Tax Act. Creates an income tax credit in an amount equal to the expenses paid by a taxpayer for any aggressive medical treatment for a qualifying employee. Provides that the credit is limited to $1,000 per employee in any taxable year and $5,000 in credits in total in any taxable year.
HB 4902 - Mason - Amends the Illinois Income Tax Act. Creates an income tax credit in an amount equal to any investment made by the taxpayer during the taxable year for the installation or operation of an anaerobic digester.
HB 4907 - Weber - Creates the Taxpayer Protection Act. Provides that, on and after the effective date of the Act, for bonds or incurred debt issued through a referendum by a unit of local government or school district, the bonds or incurred debt shall not be extended or reissued unless authorized by a referendum. Provides that a unit of local government or school district shall not submit the question concerning the extension or reissuance of a bond or incurring debt to voters in a referendum until at least one year has passed since the retirement of the bond or debt approved by a referendum. Provides that, on and after the effective date of the Act, a unit of local government or school district shall not submit a question concerning the issuance of a bond or incurring debt to the voters in a referendum until at least one year has passed since that unit or district last proposed a question or proposition concerning the issuance of bonds or incurring debt in a referendum. Limits home rule powers. Amends the Property Tax Code. Provides that there shall not be a service extension base annual increase unless increased by referendum. Amends the School Code. Provides that no later than 30 days before a school district submits to the voters of that district a question on whether to issue bonds or increase the school district's property tax rate, the school district must send informational material to each resident of voting age in the school district; defines "informational material". Specifies what must be included in the informational material.
HB 4927 - Welter - Amends the Illinois Income Tax Act. Provides that the owner of a pollinator-friendly solar site is entitled to an income tax credit in the amount of $250 per taxable year.
HB 4932 - Welter - Amends the Use Tax Act and the Retailers' Occupation Tax Act. Provides that, beginning on July 1, 2020, the term "selling price" no longer includes the value of or credit given for traded-in tangible personal property.
- Welter -
Amends the Illinois Income Tax Act. Creates a credit for costs associated with the adoption of a cat or dog. Provides that the credit may not exceed $250 and may not be taken for more than 3 animals per taxpayer.
HB 4947 - Davis - Amends the Property Tax Code. Provides that, in counties with 3,000,000 or more inhabitants, taxpayers of income producing property shall submit income and expense data annually to the chief county assessment officer on or before July 1 of each year. Provides that, in counties of fewer than 3,000,000 inhabitants, the county board may provide by ordinance or resolution that taxpayers of income-producing property shall submit income and expense data annually to the chief county assessment officer on or before March 31 of each year. Contains certain exceptions. Effective immediately.
HB 5026 - Davis - Amends the Illinois Income Tax Act. Provides that, upon the transfer of a film production services credit, the taxpayer shall pay to the Department of Commerce and Economic Opportunity 1.5% of the credit amount, which shall be deposited into the Film Workforce Training and Diversity Fund. Amends the State Finance Act to create the Film Workforce Training and Diversity Fund. Provides that moneys in the Fund shall be used to provide grants to certain organizations and institutions to administer workforce development and training programs that support efforts to recruit, hire, promote, retain, develop, and train a diverse and inclusive workforce in the film industry. Effective immediately.
HB 5043 - Wehrli - Amends the Property Tax Code. Provides that any taxing district may abate any portion of its taxes in any given year when the initial levy request for that year has subsequently been found to be in excess of the funds required for that year. Provides that any such abatement shall be included in the district's aggregate extension base for purposes of the Property Tax Extension Limitation Law. Provides for a supplemental levy if the issuance of a certificate of error, a court order, or a final administrative decision of the Property Tax Appeal Board results in a refund from the taxing district of a portion of the property tax revenue distributed to the taxing district.
HB 5046 - Evans - Amends the Property Tax Code. Provides that the $80 fee paid by tax purchasers is non-refundable. Reinstates provisions imposing a 5% fee on taxes, interest, and penalties due at purchase.
HB 5047 - Evans - Amends the Property Tax Code. Provides that, when the court declares a sale in error, interest shall be calculated from the date each amount was paid until the date of the order finding that the order directing the county clerk to issue a tax deed should be vacated (currently, from the date each amount was paid until the date of payment). Provides that any order of court finding that an order directing the county clerk to issue a tax deed should be vacated shall direct the party who successfully contested the entry of the order to pay court reporter fees, taxes and assessments, and interest. Effective immediately.
HB 5048 - Evans - Amends the Property Tax Code. Provides that, in counties with more than 3,000,000 inhabitants (currently, in Cook County), notice of expiration of period of redemption may be served by a private detective. Effective immediately.
HB 5061 - Wheeler - Amends the Illinois Income Tax Act. In provisions concerning business income of persons other than residents, removes provisions providing that sales of tangible personal property are in this State if the property is shipped from an office, store, warehouse, factory or other place of storage in this State and the purchaser is not subject to tax in the state of the purchaser.
HB 5049 - Evans - Amends the Property Tax Code. In provisions concerning payments from the indemnity fund, provides that any award issued in favor of any Public Guardian as guardian for the party claiming indemnity shall be paid no later than 31 days from the date the judgment is entered, provided the judgment order has been tendered to the county treasurer as trustee of the indemnity fund for payment and unless otherwise extended by order of court. Effective immediately.
HB 5067 - Carroll - Amends the Illinois Income Tax Act. Makes changes to the definition of investment partnership to provide that a dealer in qualifying investment securities may be considered an investment partnership. Allows a partnership interest to be considered a qualified security if the interest qualifies as a security within the meaning of Section 2(a)(1) of the federal Securities Act of 1933. Effective immediately.
HB 5070 - Welch - Amends the Illinois Municipal Code. Removes a requirement that the imposition of certain non-home rule use and occupation taxes is subject to referendum approval. Effective immediately.
HB 5071 - Welch - Amends the Property Tax Code. Provides for property tax incentives for newly-constructed or rehabilitated rental property if the owner of the residential real property commits that, for a period of 10 years, at least 20% of the multifamily building's units will have rents that are at or below maximum rents and are occupied by households with household incomes at or below maximum income limits. Provides that the chief county assessment officer of a county with 3,000,000 or more inhabitants shall establish such a program, and the chief county assessment officer of a county with less than 3,000,000 inhabitants shall establish such a program upon passage of an ordinance by a majority vote of the county board. Sets forth application requirements and the amount of the reduction. Effective immediately.
HB 5072 - Welch - Amends the Illinois Income Tax Act. Provides that the live theater production credit applies for tax years beginning prior to January 1, 2029 (currently, January 1, 2022). Effective immediately.
HB 5075 - Welch - Amends the Property Tax Code. In provisions allowing 2 or more contiguous townships to form a multi-township assessment district, provides that townships without township assessors may be a part in forming such districts.
- Severin -
Amends the Film Production Services Tax Credit Act of 2008. Provides that the credit applies on a permanent basis. Provides that the term "Illinois production spending" includes the compensation, not to exceed $1,000,000 per employee, for up to 4 contractual or salaried employees who perform services with respect to an accredited production. Provides that those employees are not required to be residents of the State. Provides that Illinois labor expenditures are limited to: (i) the first $200,000 of wages paid or incurred to each out-of-State employee of the production; and (ii) 100% of the wages paid or incurred to each employee of the production who is a resident of the State. Provides that talk shows, other than talk shows that are produced for local or regional markets, and reality competition productions may be considered accredited productions. Provides that the credit includes 5% of the Illinois labor expenditures generated by the employment of residents of the State who reside outside of the metropolitan area. Provides that the credit amount shall be increased by 5% if 50% or more of the total hours of principal filming or taping of the production are completed in the State but outside of the metropolitan area. Provides that the term "metropolitan area" means the City of Chicago and any part of the State located within 30 miles of the City of Chicago. Effective immediately.
HB 5119 - Bailey - Amends the Illinois Income Tax Act. Creates an income tax credit in an amount equal to the foster care expenses, not to exceed $1,000 in any taxable year, paid or incurred by the taxpayer with respect to a qualified dependent child. Provides that the credit may be prorated. Effective immediately.
HB 5135 - Hoffman - This bill is an initiative of the Illinois Chamber of Commerce Tax Institute. Amends the Use Tax Act and the Retailers' Occupation Tax Act. Provides that, for any leased property (currently, for motor vehicles only), "selling price" means the consideration received by the lessor pursuant to the lease contract and includes certain amounts received by the lessor that are not calculated at the time the lease is executed. Provides for an exemption to the extent of any personal property lease transaction tax paid to a home rule municipality. Effective immediately.
- DeWitte -
Amends the Illinois Income Tax Act. Increases the research and development credit by providing that the increase in research and development activities shall be based on an increase over 50% of the average of the qualifying expenditures for each year in the base period (instead of 100% of the average of the qualifying expenditures for each year in the base period). Provides that the research and development credit applies on a permanent basis.
SB 3175 - Wilcox - Amends the Tobacco Products Tax Act of 1995. Provides that, beginning January 1, 2021, the tax per cigar or other rolled tobacco product sold or otherwise disposed of shall not exceed $0.50 per cigar or roll. Effective January 1, 2021.
SB 3176 - Stewart - Amends the Economic Development for a Growing Economy Tax Credit Act. Removes provisions concerning conditions that the Business Investment Committee shall determine exist in order for the Committee to make its recommendation that an application for credit should or should not be accepted.
SB 3199 - Murphy - Amends the Property Tax Code. Provides that, for the purposes of the senior citizens assessment freeze homestead exemption, "income" does not include any required minimum distribution from an individual retirement annuity.
SB 3220 - McConchie - Amends the Counties Code. Creates the Countywide Shared Services Property Tax Savings Plan Division. Provides that a shared services panel is created in each county consisting the county executive or chairperson of the county board and a representative of each municipality and township in the county. Provides that municipalities with a population greater than 1,000,000 are not required to, but may, participate. Allows the county executive or chairperson to invite representatives of other governmental units (units of local government and school districts) to participate. Provides that the county executive or chairperson shall initial prepare a countywide shared services property tax savings plan for initial approval by the county board. Provides that the plan shall contain new recurring property tax savings through actions such as, but not limited to: the elimination of duplicative services; shared services, such as joint purchasing, shared highway equipment, shared storage facilities, shared plowing services, and energy and insurance purchasing cooperatives; reduction in back office administrative overhead; and better coordination of services. After review by the county board, requires the shared services panel to approve the plan on or before December 31, 2021. Includes provisions regarding public input, presentation of the plan, implementation of the plan, and resubmittal of a failed plan. Limits home rule powers. Amends the State Mandates Act to require implementation without reimbursement.
SB 3221 - Wilcox - This bill is an Illinois Chamber Tax Institute initiative. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Reinstates the exemption for the use or sale of tangible personal property purchased from an Illinois retailer by a taxpayer engaged in centralized purchasing activities in Illinois. Provides that the exemption sunsets on June 30, 2022 (currently, June 30, 2016).
SB 3224 - Barickman - Amends the Illinois Income Tax Act. Provides that each individual who serves as a volunteer firefighter or a volunteer EMS provider during the taxable year is entitled to a credit in an amount equal to $500.
SB 3227 - Fine - Amends the Illinois Municipal Code. Provides that a non-home rule municipality may impose a real estate transfer tax after notice, resolution, hearing, and referendum. Includes notice, resolution, hearing, and referendum requirements.
SB 3243 - Villivalam - This appears to be an attempt to by the progressives to ensure that a portion of any increase through the enactment of a graduated real estate transfer tax go to services to combat homelessness. The bill amends the Illinois Municipal Code. Provides that a home rule municipality with a population in excess of 1,000,000 may restructure the rates of an existing real estate transfer tax to specified amounts. Provides that if the municipality increases the real estate transfer tax rates as provided in this subsection, then of the entire proceeds received from the real estate transfer tax, 75% shall be dedicated to the city's general budget and 25% shall be dedicated to housing and services to combat homelessness.
SB 3296 - Villivalam - Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that prescription medicines and medical devices are exempt from the taxes under those Acts. Effective July 1, 2020.
The February 14 edition of the
did not contain any new or adopted rulemakings by the Department of Commerce and Economic Opportunity.
Today's edition of the Illinois Register contains 6 new rulemakings by the Illinois Department of Revenue and one adopted rulemaking.
The Department is proposing permanent rules for the various recreational cannabis taxes and amendments to the Medical Cannabis Cultivation and Privilege Tax Law rules.
The Department is proposing amendment so the Hotel Operators Occupation Tax rules to implement P.A. 100-214 which provides an exemption from the tax for religious organizations that are acting as a hotel operator in furtheranc of the organization's religious purposes.
The Department adopted amendments to the income tax rules that consist of updates to the rules to reflect legislation enacted over the past few years. Here is the Department's description of the adopted rulemaking:
This rulemaking amends Sections 100.2055, 100.2160, 100.2165, 100.2171, 100.2180, 100.2185, 100.2199 and 100.2470 and adopts new Section 100.2181 to reflect legislative changes to the Illinois Income Tax Act in PA 97-652, 100-22, 100-328, 100-865, 100-981 and 101-207, an amendment to the Film Production Services Tax Credit Act of 2008 in PA 101-178 extending the sunset date of the credit, an amendment to Section 4.10 of the Family Practice Residency Act in PA 101-118 to allow the Department of Public Health to pay off student loans tax-free of certain "health care providers" rather than just those of certain "primary care physicians" and an amendment to the School Code in PA 98-544 to make attendance at kindergarten mandatory.
No new court cases this week.
No new decisions were issued this week.
Two of the new cases filed with the Tribunal may be of interest.
Best Buy Co., and Subsidiaries v. Illinois Department of Revenue
- is a protest of a late estimated income tax payment penalties that appears to have stemmed from confusion over the length of the automatic filing extension granted to taxpayer after the change in the federal original due date for corporate returns from March 15 to April 15.
Tax Institute meeting
The next Tax Institute meeting has been scheduled for March 16 at the Illinois Chamber offices, 300 S. Wacker Drive, 8th Floor, Chicago, Illinois.
Our featured guest speaker is Roger Koss the newly appointed Audit Bureau Manager. Roger is a 30+ year veteran of the Illinois Department of Revenue Audit Bureau. Roger will discuss his vision for the Audit Bureau under his direction and has promised to answer our questions.RSVP to firstname.lastname@example.org
The Illinois Department of Revenue issued a Compliance Alert dealing with the tax obligations of marketplace sellers making marketplace sales subject to Retailers' Occupation Tax. This is the latest chapter in the mess that is Illinois sales tax post-legislation enacted in the spring 2019 legislative session.
According to information I received earlier this week from members, at least one marketplace platform has taken the position that it will collect use tax on all sales by marketplace sellers utilizing its platform and has been doing this since January 1. This is incorrect as a matter of law with respect to marketplace sellers who are Illinois retailers (retailers who either because they have Illinois brick and mortar locations or inventory in Illinois warehouses who have an obligation to charge and collect state and local retailers' occupation taxes.
The law in effect for calendar year 2020 provides that Illinois retailers that sell through marketplace platforms are required to charge and collect state and locally-imposed retailers occupation sales on sales made through marketplace platforms and such sales, during calendar year 2020 are to made at the combined state and local retailers' occupation tax rate in effect at the retailer's selling location.
The Department's Compliance Alert confirms that Illinois retailers should be charging and collecting retailers' occupation tax as I describe above and advises that the Department will not provide a credit for any use taxes collected by the marketplace platform.
To the extent you are an Illinois retailer selling through a marketplace platform that has been collecting use tax, or you represent Illinois retailers selling through marketplace platforms you need to be aware of this mess (technical legal term).