[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-304583-105":53,"doc-detail-304583-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","factors-influencing-use-tax-payment-in-illinois","Factors Influencing Use Tax Payment in Illinois","","Illinois’ use tax applies when out-of-state goods are purchased and used in Illinois, functioning to equalize tax burdens between non-collecting remote sellers and in-state retailers. The paper explains constitutional limits on requiring remote sellers to remit occupation taxes without legal nexus and outlines compliance mechanisms for purchases by mail, phone, and online. It contrasts monitoring feasibility for automobiles and businesses with the harder-to-observe obligations of individuals, and discusses prior amnesty and reporting changes to IL-1040.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":51,"@type":70,"position":76},"https://docshare.wps.com/template/general/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/factors-influencing-use-tax-payment-in-illinois/304583/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/factors-influencing-use-tax-payment-in-illinois/304583.png","ImageObject",442,249,{"name":88,"@type":89},"Rizky","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-20","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":9},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Why does Illinois impose a use tax on certain out-of-state purchases?","Question",{"text":108,"@type":109},"The use tax applies when Illinois residents use goods in Illinois that were bought outside Illinois at a lower tax rate or tax free. It is designed to create a level playing field between out-of-state sellers that do not collect sales tax and Illinois retailers that must collect it.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How do Illinois filing deadlines depend on the use tax amount?",{"text":113,"@type":109},"If the use tax due is $600 or less, it is due by April 15 of the following year. If it exceeds $600, it must be paid by the last day of the month after the purchase month.",{"name":115,"@type":106,"acceptedAnswer":116},"What makes individual use-tax obligations harder to monitor than some other obligations?",{"text":117,"@type":109},"The paper notes that automobile use-tax amounts can be monitored through vehicle registrations, and business purchases are often larger, recurring, and documented in public records. By contrast, individual purchase activities may not be easily monitored.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},304583,1789815074,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":50,"category_name":51,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":9,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":35,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":125,"read_time":139},962085564807,"https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","Factors Influencing Use Tax Payment in Illinois  \nJoanna Koh, Illinois Department of Revenue; David Merriman, University of Illinois Chicago; and Hector M. Vielma, Illinois Department of Revenue1  \nI. Introduction  \nLike most U.S. states, Illinois’ primary sources of state tax revenue are the personal income tax and the general sales tax. Illinois’ general sales tax of 6.25 percent on most items is actually an “occupation” tax imposed on sellers. The legal occupation-tax liability of sellers is based on the amount of tangible personal property purchased from them for use in Illinois.2 Sellers reimburse themselves for this liability by charging buyers a sales tax.  \nWell-known constitutional restrictions prevent Illinois from requiring out-of-state sellers with no legal nexus (roughly physical presence) in Illinois to remit occupation taxes to the state even when it is known that buyers will use the purchased goods in Illinois. Any person or business that uses goods in Illinois that were purchased outside of Illinois at a lower tax rate or tax free is liable for the difference as a “use” tax. The use tax applies to items purchased through the mail, by phone, online from other states, or in-person via a crossborder sale for use in Illinois. The use tax is intended to create a level playing field between out-of-state sellers who do not collect sales tax on purchases by Illinois residents and Illinois brick-and-mortar retailers who are required to collect the Sales tax when a transaction occurs.3  \nIllinois’ use tax has been in place since 1955. Purchases made over the Internet, through toll-free numbers, from mail-order catalogs and from out-of-state locations are examples of purchases subject to use tax. Illinois use tax rates are 6.25 percent of the purchase price of general merchandise and 1 percent of the purchase price of qualifying food, drugs, and medical appliances.4 If the use tax amount is $600 or less, the tax is due by April 15 of the following year. If the use tax due is more than $600, it must be paid by the last day of the month following the month when the purchase was made. Illinois collected over $1.2 billion of state use tax in Calendar Year 2012. This was about 13 percent of the total revenue from the statewide sales and use taxes.  \nRetailers that have a physical presence in Illinois and make retail sales from out-of-state locations to customers in Illinois remit about half of the total use tax payments, which they collect from their customers in Illinois. The remaining share of state use tax that is collected consists mostly of either payments from individuals and businesses related to motor-vehicle purchases or payments from businesses that make a taxable purchase from a supplier who does not collect Illinois tax.5  \n1 The authors thank Natalie Davila for helpful discussions at an early stage of this work, Andy Chupick for helpful comments on parts of this manuscript, participants in the 2013 IRS-Tax Policy Center Research Conference for helpful comments, and Brian A. Hamer for making the authors’ collaboration possible. Views expressed in this paper are those of the authors and do not necessarily reflect the positions of their institutions.  \n2 Tangible personal property excludes real estate, stocks, bonds, and other “paper” assets representing an interest in some asset.  \n3 Remote sales have been federally regulated by the 1998 Internet Tax Freedom Act and two Supreme Court rulings. Under current law, online and catalog sellers (viz., remote sellers) are required to collect sales tax only in states where they have nexus. Otherwise, consumers who shop online and do not pay a sales tax atthe time of purchase are required to pay the tax to their resident state. On May 6, 2013, the U.S. Senate passed the Marketplace Fairness Act bill, and an identical bill is referred to the House Subcommittee on Regulatory Reform, Commercial and Antitrust Law. This legislation would allow states that currently charge sales ta","cbCaib9mUeQQPaBa","https://ap.wps.com/l/cbCaib9mUeQQPaBa","pdf",293105,"English","# Introduction\n## Background: sales tax, occupation tax, and use tax\n## Rates, filing deadlines, and revenue context\n## Who remits use tax: retailers vs. individuals and business sources\n## Monitoring and compliance challenges\n## Amnesty and reporting-line policy changes","[{\"question\":\"Why does Illinois impose a use tax on certain out-of-state purchases?\",\"answer\":\"The use tax applies when Illinois residents use goods in Illinois that were bought outside Illinois at a lower tax rate or tax free. It is designed to create a level playing field between out-of-state sellers that do not collect sales tax and Illinois retailers that must collect it.\"},{\"question\":\"How do Illinois filing deadlines depend on the use tax amount?\",\"answer\":\"If the use tax due is $600 or less, it is due by April 15 of the following year. If it exceeds $600, it must be paid by the last day of the month after the purchase month.\"},{\"question\":\"What makes individual use-tax obligations harder to monitor than some other obligations?\",\"answer\":\"The paper notes that automobile use-tax amounts can be monitored through vehicle registrations, and business purchases are often larger, recurring, and documented in public records. By contrast, individual purchase activities may not be easily monitored.\"}]","Factors Influencing Use Tax Payment in Illinois | PDF",6]