Illinois State Library

Electronic Documents of Illinois

Electronic Documents of Illinois

Document Identification

Users should pay particular attention to version identification or dates of publication of documents retrieved. Earlier, possibly superseded, versions of documents are also stored here.

Title

  • Online Sales and Unpaid Illinois Sales and Use Tax

Description

  • Online sales can erode sales tax revenue because out-of-state sellers are not legally required to collect sales tax if the buyer resides in a state where the seller has no substantial physical presence, or nexus.1 In such cases, the buyer is required by law to remit the applicable use tax to the state. Unfortunately, use tax enforcement against individual consumers is extremely difficult (as opposed to, for example, use tax enforcement against sellers with nexus). A result of this low compliance from individuals is significant unpaid use tax.

Originally Deposited as: 14827

Published By:
Phone Number:

Language(s): EN-English

Volume or Year: 2009
Number or Issue: February 16

Date Created: 02 17 2009
Date Last Modified: 02 17 2009

Librarian Remarks: Attachment to press release: http://ediillinois.org/ppa/meta/html/00/00/00/03/18/13.html

Access This Publication

1. Online Sales and Unpaid Illinois Sales and Use Tax (PR-02-16b-2009.pdf).
Document Size:230973 Software: Acrobat Distiller Version: 7.0.5 (Windows)

This is part of a series. It is part of Press releases from the Governor's agencies: 34082