Buffalo Grove Lincolnshire Chamber of Commerce

Multiply Your Networking Potential

With Buffalo Grove/Lincolnshire, DBR, Des Plaines, Edgebrook/Sauganash, Edison Park, Evanston, Glencoe, Glenview, Lincolnwood, Morton Grove, Mount Prospect, Niles, Northbrook, Park Ridge, Skokie, West Ridge, Wheeling and Winnetka-Northfield Chambers of Commerce

Company ____________________________________________

Contact Name _________________________________________

Billing Address, City, Zip___________________________________________________

Business Category ______________________________________________________

Phone __________________  E-mail _______________________________________ 

Number of participants: ______   Additional Participant Names:  _____________________________________________________

Would you like to be a literature table participant for an additional $35? _______ Your company name and materials will be featured prominently on a table in the entry to the room for all attendees to view. Please note: You will share the table with other sponsors. It is only intended for company literature and not a full display.  You are also welcome to bring giveaways & company brochures to distribute while networking.

Total Enclosed $_______________   Circle method of payment: Visa, MasterCard, Discover, American Express, Cash or Check

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Make checks payable to the Niles Chamber of Commerce. 

Register online or send this form with your payment to the Niles Chamber of Commerce, 8060 W. Oakton Street, Niles, IL 60714.

Registration form and payment must be received by 4:30 p.m. Monday, January 31, 2020

REGISTER ON LINE:

BGLCC Events Calendar 

A short time ago, Governor Pritzker signed into law SB 119 which contained IRMA's initiative requiring remote sellers and marketplace facilitators to collect and remit the full sales tax. Last spring, pursuant to the South Dakota v. Wayfair decision by the Supreme Court of the United States (SCOTUS), a broad coalition of entities, led by IRMA, proposed enactment of language that would have required marketplace facilitators to collect and remit sales tax on behalf of marketplace sellers, and required remote retailers to collect and remit tax from their customers. This proposal was put forward by a coalition which included the City of Chicago, Cook County Government, Illinois Association of County Board Members and Commissioners, Illinois Association of School Administrators, Illinois Food Retailers Association, Illinois Municipal League, Illinois Retail Merchants Association, Illinois Sheriffs Association, Illinois State Association of Counties, Midwest Hardware Association, and the Regional Transportation Authority (RTA).Under this proposal, the full sales tax of 6.25% plus any locally imposed taxes would be collected on both remote retailer and marketplace sales. Illinois would substantially increase revenues from Internet sales by achieving as much parity as is possible in Illinois's tax system between remote sellers and Illinois retailers allowing units of local government, schools, public safety agencies, and the Regional Transportation Authority (RTA) to realize revenue from their locally-imposed retailers' occupation tax, and significantly increasing compliance while reducing the enforcement burdens of the Illinois Department of Revenue (IDOR). For Illinois retailers, the proposal represents a substantial leveling of the playing field as it relates to sales tax between Illinois retailers and their remote competitors.

In response, Illinois enacted Public Acts 101-0009 and 101-0031 which contained language requiring marketplace facilitators and remote sellers to collect and remit Illinois sales tax. Unfortunately, the language that was inserted at the last minute in June into the budget and capital bills was not what the coalition proposed and was seriously flawed. After weeks of discussions, agreement has been reached with IDOR and the Governor's Office of Management and Budget (GOMB) on the necessary repairs. The repairs were contained in House Amendment #1 to SB 119 (Sen. Heather Steans, D- Chicago/Rep. Micheal Zalewski, D-Riverside) follow what IRMA and the coalition originally proposed and the Assembly intended last spring - to substantially increase revenues from Internet sales in Illinois by leveling the playing field as much as possible within Illinois's sales tax system between remote sellers and Illinois sellers, allowing units of local government and others to realize revenue from their locally-imposed retailers' occupation. Here is an overview:

Use Tax (page 487, line 8 thru page 508, line 14)

The key Use Tax provisions that were stricken in Public Act 101-0031 are restored. This ensures the state's budget, and the 1% of the 6.25% Use Tax local governments share by population, are protected in the event of an adverse court decision on the ROT provisions (below). These Use Tax provisions take effect January 1, 2020.

Retailers' Occupation Tax (ROT) (page 508, line 16 - page 542, line 22)

Remote retailers: Remote retailers, any retailer without a physical presence in Illinois, will be required to remit ROT at destination (i.e. the sales tax rate in effect where the customer is having the item shipped). Remote retailers can do this themselves or utilize Certified Service Providers (CSP) who will be reimbursed by retaining the Retail Discount that would have gone to the remote retailer. This is due to the fact the CSP is now doing the work the retailer used to do. These provisions take effect January 1, 2021.

Certified Service Providers (CSP): CSPs will have to have their systems, and any subsequent upgrades, certified by the Illinois Department of Revenue (IDOR); are not held liable if the seller provides inaccurate information or that rate information provided by IDOR is not accurate. CSPs must enter into tax remittance agreements with their remote retail customers and a copy of the remittance agreement must be filed electronically with IDOR. CSPs must filed returns on behalf of their remote retail clients. These provisions take effect January 1, 2021.

Marketplaces: Marketplace facilitators will be required to remit ROT at destination on the marketplace sales of any third-party retailer through the marketplace.). These provisions take effect January 1, 2021.

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