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State are $100,000 or more. A remote retail seller that meets or exceeds the threshold in this subsection shall be liable for taxes imposed by this Act on all sales made by that remote retail seller of taxable products under this Act to Illinois consumers on which the tax has not been paid by a distributor. The remote retail seller shall determine on a quarterly basis, ending on the last day of March, June, September, and December, whether it meets the threshold of this subsection for the preceding 12-month period. If the remote retail seller meets the threshold for a 12-month period, then the remote retail seller is considered to be engaged in business as a remote retail seller in this State and is required to collect and remit the tax imposed under this Act and to file all applicable returns for the next 12-month period. At the end of that 12-month period, the remote retail seller shall determine whether the remote retail seller met the threshold for the preceding 12-month period. If the remote retail seller met the threshold for the preceding 12-month period, the remote retail seller is considered to be engaged in business as a remote retail seller in this State and is required to collect and remit the tax imposed under this Act and file returns for the subsequent year. If, at the end of a one-year period, a remote retail seller that was required to collect and remit the tax imposed under this Act determines that the remote retail seller did not meet the threshold during the preceding SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468