Skip to main content
 
 
 
 
Taxpayer Answer Center

Quick Links

Information For

About IDOR

Got Questions?

Does sales tax apply to Internet sales?

Answer #143 -- ( Published 08/08/2005 12:00 PM | Updated 07/12/2017 10:39 AM )

Does sales tax apply to Internet sales?

Yes. Merchandise that is used or consumed in Illinoisis subject to use tax. Many internet retailers are either required or volunteer to collect tax on their sales to Illinois purchasers. When tax is not collected, Illinois residents must pay use tax directly to the Illinois Department of Revenue using Form ST-44, Illinois Use Tax Return, or if their annual tax liability is $600 or less, with their Form IL-1040, Individual Income Tax Return.

Answers others found helpful


Submit a question

:
:

: