A remote retailer meeting the threshold registers and remits State and local Retailers' Occupation Tax on its Illinois sales; one below it that still collects destination tax must refund the excess to customers or report it as excess tax. Public Act 104-0006 also opened a remote retailer amnesty running from 1 August to 31 October 2026 for unpaid Retailers' Occupation Tax on sales from 1 January 2021 to 30 June 2026, with penalties and interest abated and a flat combined 9% rate allowed in place of local rates.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.