Quick Links
Information For
About IDOR
Where a sale takes place is generally the location where the final acceptance of the order occurs. For example, a person who is visiting Marion purchases a coat at a local department store. After paying for the item, the customer leaves the store with the coat and returns home to Springfield. In this case, the sale took place in the city of Marion. The city of Marion and Williamson County will receive the local share of the tax paid on this sale. A sale also is determined to take place in a particular location when a purchase order is accepted outside Illinois but the tangible personal property sold is removed from an inventory maintained by the retailer in a location in Illinois and is delivered to an Illinois location. For example, an Effingham resident orders a ladder from ABC Company located in Jefferson City, Missouri. The order is accepted at ABC’s Missouri location. The company maintains a building in Vandalia, Illinois where its inventory of ladders is maintained and from which the ladder is removed and delivered to the Effingham customer. The city of Vandalia and Fayette County will receive the local share of the tax paid on this sale.