By Gail Cole, includes “To create a level playing field between in-state and out-of-state retailers, Illinois is changing its sales tax laws. Beginning January 1, 2021, most remote retailers with an obligation to collect sales tax in Illinois will have to collect local tax in addition to state tax. … Illinois has an extremely complex sales and use tax system. …. Retailers and marketplace facilitators will likely find this new system confusing. They’re unlikely to be alone. Consumers shopping through an online marketplace may also wonder why different tax rates apply to different sales.”