Sharp Tax & Accounting Blog
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Illinois Issues New Guidance on Marketplace Facilitators: What SaaS and Auction Platforms Need to Know
Illinois’ GIL ST 25‑0060‑GIL clarifies how Marketplace Facilitator rules apply to SaaS platforms, auction technology providers, and multi‑seller environments. The state takes a broad view of “facilitates” and “indirect payment processing,” meaning even optional payment links or listing tools may trigger facilitator obligations.