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(Source: P.A. 104-6, eff. 7-1-25.) (35 ILCS 143/10-24 new) Sec. 10-24. Remote retail seller's license. Beginning on January 1, 2027, it is unlawful for any person who meets the threshold established in subsection (a-5) of Section 10-10 to engage in business as a remote retail seller within the meaning of this Act without first having obtained a license to do so from the Department. Application for that license shall be made to the Department, by electronic means, in a form prescribed by the Department. Each applicant for a license shall furnish to the Department, in an electronic format established by the Department, the following information: (1) the name and address of the applicant; (2) the address of the location at which the applicant proposes to engage in business as a remote retail seller outside this State; and (3) such other additional information as the Department may lawfully require by rule. Beginning on January 1, 2027, in addition to obtaining a license to engage in business as a remote retail seller in this State, no remote retail seller who meets the threshold established in subsection (a-5) of Section 10-10 may engage in business as a remote retail seller within the meaning of this Act without registering under the Retailers' Occupation Tax Act pursuant to Section 2a of that Act. SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468