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Expert Analysis

Illinois Tax Talk: Situs Rules For Retailers' Occupation Tax

By Christopher Lutz ( June 13, 2018, 4:45 PM EDT) -- As we have discussed previously, Illinois localities have adopted a variety of unique taxes, such as the Chicago personal property lease transaction tax, the amusement tax and dozens more. But, like many other states, Illinois localities may also impose a local option tax which is imposed in addition to the state retailers' occupation tax, or ROT. Unlike many other states, however, Illinois localities use a unique sourcing methodology. Whereas sales of tangible personal property to Illinois are subject to a destination-based sourcing method under the Illinois Use Tax Act, the local ROT is an origin-based tax. Exactly where a sale originates, however, has been a source of much debate....

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