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You may be required to register with us if your business is liable for reporting Sales and/or Use Tax, sale for resale, or withholding for Illinois employees. Please refer to the Illinois Admin. Code, Section 130.701. It is unlawful for any person to engage in 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.