You may be required to register with us if your business is a sole proprietorship (individual or husband/wife/civil union), an exempt organization, or a government agency, and you are liable for reporting Sales and/or Use Tax, sales for resale, or withholding for Illinois employees. Please refer to the
Illinois Administrative Code; Section 130.701.
It is unlawful for any person to engage in the business of selling tangible personal property at retail in Illinois without a Certificate of Registration from the Department. "Persons" include many types of businesses, including, but not limited to, sole proprietorships, corporations, limited liability companies, partnerships, and the like. You may be required to register with us if your business is a partnership, a small business corporation, or a corporation and you conduct business in Illinois or with Illinois customers. Please refer to the
Illinois Business Portal for more information on starting a business. You may be required to register with other state agencies before conducting business in Illinois.
