illinois use tax
I am an illinois resident but purchased furniture in wisconsin. The retailer did not charge me any sales tax. I am now getting billed for tax for the last 6 years. Can they do this? Also I payed cash for some of it does that matter? Isn't it the retailers fault for not doing it right?
1 Answer from Attorneys
Re: illinois use tax
If you buy taxable goods out of state and bring it into Illinois, the state can collect a use tax from YOU. The out-of-state retailer may or may not have a responsibility to collect and remit sales taxes. Whether the retailer failed to collect taxes it should have collected or simply had no obligation to do so is irrelevant to the issue of your obligation under the use tax. If the retailer did collect sales tax, you are entitled to a credit against your use tax for the amount of sales tax you paid.
The statute of limitations for the state of Illinois issuing a Notice of Tax Liability is 6 to 6 1/2 years for non-filers of use tax returns. See 35 ILCS 105/12.
David K. Staub, Illinois business and tax attorney
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