Sec. 5-5. Findings.
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/il/chapter-35/act-185/5-5A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Sec. 5-5. Findings. The General Assembly finds that certified service providers and certified automated systems simplify use and occupation tax compliance for remote retailers, retailers maintaining a place of business in this State, and servicemen maintaining a place of business in this State, which fosters higher levels of accurate tax collection and remittance and generates administrative savings and new marginal tax revenue for both State and local taxing jurisdictions. By making the services of certified service providers and certified automated systems available to remote retailers, retailers maintaining a place of business in this State, and servicemen maintaining a place of business in this State as provided in this Act, the State will substantially eliminate the burden on those remote retailers, retailers maintaining a place of business in this State, and servicemen maintaining a place of business in this State to collect and remit both State and local taxing jurisdiction use and occupation taxes.
While providing a means for remote retailers, retailers maintaining a place of business in this State, and servicemen maintaining a place of business in this State to collect and remit tax on an even basis with Illinois retailers, this Act also protects existing local tax revenue streams by retaining origin sourcing for all transactions by retailers and servicemen maintaining a physical presence in Illinois on sales made to Illinois customers from a location or locations inside of Illinois.