Duane Morris·TAX
Illinois SB 3362 Mandates Destination-Based Sales Tax for Out-of-State Retailers
Effective January 1, 2025, Illinois requires out-of-state retailers to collect sales tax on a destination basis, effective January 1, 2025, while in-state shippers continue sourcing on origination.
illinois-sales-taxdestination-sourcingout-of-state-retailerssb-3362state-and-local-taxremote-sellersprotest-monies-act
Read the original firm alert →Friday, August 7, 2026