{"id":14028,"date":"2025-01-06T18:59:36","date_gmt":"2025-01-06T18:59:36","guid":{"rendered":"https:\/\/taxops.com\/?p=14028"},"modified":"2025-01-07T23:39:35","modified_gmt":"2025-01-07T23:39:35","slug":"action-needed-illinois-state-sellers-use-tax-changes-for-2025","status":"publish","type":"post","link":"https:\/\/taxops.com\/action-needed-illinois-state-sellers-use-tax-changes-for-2025\/","title":{"rendered":"Action Needed: Illinois State Seller\u2019s Use Tax Changes for 2025"},"content":{"rendered":"\n<div style=\"height:41px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"576\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-src=\"https:\/\/taxops.com\/wp-content\/uploads\/2025\/01\/Illinois-Moves-to-destination-based-retailers-occupation-tax-1024x576.png\" alt=\"\" class=\"wp-image-14032 lazyload\" data-srcset=\"https:\/\/taxops.com\/wp-content\/uploads\/2025\/01\/Illinois-Moves-to-destination-based-retailers-occupation-tax-980x551.png 980w, https:\/\/taxops.com\/wp-content\/uploads\/2025\/01\/Illinois-Moves-to-destination-based-retailers-occupation-tax-480x270.png 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) 1024px, 100vw\" \/><noscript><img decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/taxops.com\/wp-content\/uploads\/2025\/01\/Illinois-Moves-to-destination-based-retailers-occupation-tax-1024x576.png\" alt=\"\" class=\"wp-image-14032 lazyload\" srcset=\"https:\/\/taxops.com\/wp-content\/uploads\/2025\/01\/Illinois-Moves-to-destination-based-retailers-occupation-tax-980x551.png 980w, https:\/\/taxops.com\/wp-content\/uploads\/2025\/01\/Illinois-Moves-to-destination-based-retailers-occupation-tax-480x270.png 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) 1024px, 100vw\" \/><\/noscript><\/figure>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><em>Beginning January 1, 2025, Illinois retailers must switch from collecting Use Tax (UT) on out-of-state sales to calculating destination-based Retailers\u2019 Occupation Tax (ROT).<\/em><\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">Important changes have occurred in the calculation of Illinois state seller\u2019s use tax as of the new year. Starting January 1, 2025, retailers who were previously required to collect and remit Illinois Use Tax (UT) on sales sourced outside of Illinois and made to Illinois customers will now need to calculate destination-based Retailers\u2019 Occupation Tax (ROT).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Take Action<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Retailers with a physical presence in Illinois who sell to Illinois customers from outside the state must take action to stay compliant. This may include reviewing your nexus selections and for new ROT tax collections, making sure to change the nexus selection to \u201cSales tax on All Sales\u201d.<\/p>\n\n\n\n<ol class=\"wp-block-list\"><\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">For more information about these Illinois tax changes, refer to the Illinois Department of Revenue site or contact your <a href=\"https:\/\/taxops.com\/contact\/\" target=\"_blank\" rel=\"noopener\" title=\"TaxOps Advisor\">TaxOps Advisor<\/a>.<\/p>\n\n\n\n<div style=\"height:57px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-fe48e5de wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/taxops.com\/contact\/\">Talk to a Business Tax Advocate<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:53px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Read more<\/h2>\n\n\n<ul class=\"wp-block-latest-posts__list wp-block-latest-posts\"><li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/auditor-independence-in-the-age-of-private-equity\/\">Auditor Independence in the Age of Private Equity: What CFOs Need to Know<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/r-d-credits-for-software-companies\/\">R&amp;D Credits for Software Companies: Scrum Teams, Qualifiers, and Section 174 After OBBBA<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/section-174-decoupling-what-tax-pros-need-to-know-state-by-state\/\">Section 174 Decoupling: What Tax Pros Need To Know State By State<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/sean-espy-new-partner\/\">TaxOps Welcomes Sean Espy as Partner, Tax Minimization<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/state-nexus-demystified-navigating-tax-compliance-after-wayfair-episode-1-2\/\">Your Tax Footprint Is Probably Bigger Than You Think: What Finance Leaders Need to Know About State Nexus<\/a><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Beginning January 1, 2025, Illinois retailers must switch from collecting Use Tax (UT) on out-of-state sales to calculating destination-based Retailers\u2019 Occupation Tax (ROT). Important changes have occurred in the calculation of Illinois state seller\u2019s use tax as of the new year. Starting January 1, 2025, retailers who were previously required to collect and remit Illinois [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":14032,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"off","_et_pb_old_content":"<!-- wp:spacer {\"height\":\"41px\"} -->\n<div style=\"height:41px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<!-- \/wp:spacer -->\n\n<!-- wp:image {\"id\":13755,\"sizeSlug\":\"large\",\"linkDestination\":\"none\"} -->\n<figure class=\"wp-block-image size-large\"><img src=\"https:\/\/taxops.com\/wp-content\/uploads\/2024\/10\/Ohios-New-online-tax-service-1024x576.png\" alt=\"\" class=\"wp-image-13755\"\/><\/figure>\n<!-- \/wp:image -->\n\n<!-- wp:quote -->\n<blockquote class=\"wp-block-quote\"><!-- wp:paragraph -->\n<p><em>Ohio Department of Taxation (ODT) launched the OH|TAX eServices platform for managing personal income and school district taxes<\/em>.<\/p>\n<!-- \/wp:paragraph --><\/blockquote>\n<!-- \/wp:quote -->\n\n<!-- wp:paragraph -->\n<p>A year ago, the Ohio Department of Taxation (ODT) launched the OH|TAX eServices platform for the management of personal income and school district taxes. This seamless application allows users to file returns, make payments, request forms, check their refund status, and much more, all in one user-friendly portal.&nbsp;<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>The next phase of OH|TAX eServices is underway and will allow taxpayers to file even more returns, such as: sales and use tax, employer and school district withholding tax, adult use cannabis tax, public utility personal property tax, public utility excise tax, and natural gas excise tax. This new part of the portal is set to go live in December 2024.&nbsp;<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:heading {\"level\":3} -->\n<h3 class=\"wp-block-heading\"><strong>OH|TAX eServices Offers<\/strong><\/h3>\n<!-- \/wp:heading -->\n\n<!-- wp:list -->\n<ul class=\"wp-block-list\"><!-- wp:list-item -->\n<li>Complete\/secure identity verification<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Online filing and payment of taxes<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Refund direct deposit for select tax types<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Update name and address information<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Access filing and payment history<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Electronic delivery and viewing of tax notices<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Respond to notices online<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Web messaging with tax agents<\/li>\n<!-- \/wp:list-item --><\/ul>\n<!-- \/wp:list -->\n\n<!-- wp:heading {\"level\":3} -->\n<h3 class=\"wp-block-heading\"><strong>What can you do now to prepare?<\/strong><\/h3>\n<!-- \/wp:heading -->\n\n<!-- wp:paragraph -->\n<p>All transactions that are In Progress or Ready for Checkout will be discarded if not completed by 11\/29\/2024.&nbsp;&nbsp;Real-time screen sharing assistance with ODT&nbsp;<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:list -->\n<ul class=\"wp-block-list\"><!-- wp:list-item -->\n<li>Establish an OHID using the link below if you do not have one already <!-- wp:list -->\n<ul class=\"wp-block-list\"><!-- wp:list-item -->\n<li><a href=\"https:\/\/links-1.govdelivery.com\/CL0\/https:%2F%2Fgcc02.safelinks.protection.outlook.com%2F%3Furl=https%253A%252F%252Fohid.ohio.gov%252Fwps%252Fportal%252Fgov%252Fohid%252Fhelp-center%252Fhelp-logging-in%26data=05%257C02%257CAnne.Harkin%2540tax.ohio.gov%257C489137e0fbd54154e1fe08dccde3d0b1%257C50f8fcc494d84f0784eb36ed57c7c8a2%257C0%257C0%257C638611625563882061%257CUnknown%257CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%253D%257C0%257C%257C%257C%26sdata=aNNEWXLNf8lM7rCEuRa%252FRLxzUGZQVavlFVbVXPff7%252FY%253D%26reserved=0\/1\/01000191e227e535-92b91178-7cd1-4d6e-9624-567f7a941039-000000\/cxOemhHP3dVAYWQu4W-w4QC3JyGB3isLocJO2HSf280=370\" target=\"_blank\" rel=\"noreferrer noopener\">Getting Started with OHID | OHID | Ohio's State Digital Identity Standard<\/a><\/li>\n<!-- \/wp:list-item --><\/ul>\n<!-- \/wp:list --><\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Set up Multi Factor Authentication (MFA) <!-- wp:list -->\n<ul class=\"wp-block-list\"><!-- wp:list-item -->\n<li><a href=\"https:\/\/links-1.govdelivery.com\/CL0\/https:%2F%2Fgcc02.safelinks.protection.outlook.com%2F%3Furl=https%253A%252F%252Fdam.assets.ohio.gov%252Fimage%252Fupload%252Fgateway.ohio.gov%252F2-Step%252520Verification%252FIOP_Portal_2-Step_Verification_Job_aid_V.1.pdf%26data=05%257C02%257CAnne.Harkin%2540tax.ohio.gov%257C489137e0fbd54154e1fe08dccde3d0b1%257C50f8fcc494d84f0784eb36ed57c7c8a2%257C0%257C0%257C638611625563893357%257CUnknown%257CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%253D%257C0%257C%257C%257C%26sdata=SbdJVnsFhmVnYn4lOeOII4syywezuNSFaD%252Bo%252FEh2Bzg%253D%26reserved=0\/1\/01000191e227e535-92b91178-7cd1-4d6e-9624-567f7a941039-000000\/nv-8WoBj87rBXKvEozNugfFj6ZmDhS5eFAnB7tYtm3Q=370\" target=\"_blank\" rel=\"noreferrer noopener\">Provider Network Management (PNM) and OH|ID (ohio.gov)<\/a><\/li>\n<!-- \/wp:list-item --><\/ul>\n<!-- \/wp:list --><\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Current Ohio Business Gateway (OGB) users<!-- wp:list -->\n<ul class=\"wp-block-list\"><!-- wp:list-item -->\n<li>Review and update all access to their account, including the user roles.&nbsp; OH|TAX eServices will grant access based on OBG permissions which will include enhanced features for Filing Administrators.<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>All transactions that are In Progress or Ready for Checkout will be discarded if not completed by 11\/29\/2024.&nbsp;&nbsp;<\/li>\n<!-- \/wp:list-item --><\/ul>\n<!-- \/wp:list --><\/li>\n<!-- \/wp:list-item --><\/ul>\n<!-- \/wp:list -->\n\n<!-- wp:buttons -->\n<div class=\"wp-block-buttons\"><!-- wp:button {\"textAlign\":\"center\"} -->\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-text-align-center wp-element-button\" href=\"https:\/\/tax.ohio.gov\/about\/OHTAX\/ohtax%20eservices\">Learn More<\/a><\/div>\n<!-- \/wp:button --><\/div>\n<!-- \/wp:buttons -->\n\n<!-- wp:spacer {\"height\":\"53px\"} -->\n<div style=\"height:53px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<!-- \/wp:spacer -->\n\n<!-- wp:separator -->\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n<!-- \/wp:separator -->\n\n<!-- wp:heading -->\n<h2 class=\"wp-block-heading\">Read more<\/h2>\n<!-- \/wp:heading -->\n\n<!-- wp:latest-posts \/-->","_et_gb_content_width":"","spt_transcript":"","footnotes":""},"categories":[229,226],"tags":[252,1145,284,12,1144,1158,126,26,265,1135,492,1134,18,19,316,1136,30,810,101,799,605,262,79,267,620,80,712,1138,1137,74],"class_list":["post-14028","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-state-and-local","category-tax-news","tag-accountant","tag-advocate","tag-cfo","tag-colorado","tag-colorado-society-of-cpa","tag-continuous-education","tag-cpa","tag-cpe","tag-finance-professional","tag-iaas","tag-leadership","tag-saas","tag-sales-and-use-tax","tag-sales-tax","tag-salt","tag-software-providers","tag-state-and-local-tax","tag-state-income-tax","tag-state-tax","tag-tax-advisor","tag-tax-automation","tag-tax-planning","tag-tax-preparer","tag-tax-professional","tag-tax-professionals","tag-tax-provider","tag-tax-school","tag-tax-tools","tag-tax-vendors","tag-taxops"],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/taxops.com\/wp-content\/uploads\/2025\/01\/Illinois-Moves-to-destination-based-retailers-occupation-tax.png","_links":{"self":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts\/14028","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/comments?post=14028"}],"version-history":[{"count":4,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts\/14028\/revisions"}],"predecessor-version":[{"id":14039,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts\/14028\/revisions\/14039"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/media\/14032"}],"wp:attachment":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/media?parent=14028"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/categories?post=14028"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/tags?post=14028"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}