A Marketplace Facilitator is a business that contracts with sellers to facilitate the sale of tangible goods and administers all aspects of the transaction. The states and federal district listed above have regulations that require the Marketplace Facilitator to collect sales tax from the buyer and remit such sales tax to the state in which the items were shipped. The sale tax is based on the state of the ship to address.
If the item is picked-up from the RIAC facility, Illinois sales tax will be collected. Generally, all items included on the invoice are taxable.
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To establish a tax free sale, a copy of a valid reseller’s permit or other instrument or information as required by the applicable state, must be provided to RIAC’s satisfaction establishing a sales tax exemption. Please refer to our website, for information regarding resell certificates.
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