Illinois DOR Amends Sales, Use Tax Rules on Leveling the Playing Field for Illinois Retail Act

The Illinois Department of Revenue (DOR) Aug. 22 adopted amendments to regulations on the Leveling the Playing Field for Illinois Retail Act related to sales and use tax. The rules implement the provisions that impose a $1,000-per-month cap on the vendor’s discount retailers may claim when remitting certain taxes to the DOR as reimbursement for expenses incurred in keeping records, preparing and filing returns, remitting tax, and supplying data to the DOR on request. The regulations took effect Aug. 8. [Ill. Dep’t of Revenue, Regs. 131.160, 131.165, 08/22/25 Ill. Reg.]