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1
How do Drop Shipments work for sales tax purposes?
https://www.salestaxinstitute.com/sales_tax_faqs/drop-shipment-faq
2
[PDF] ST 21-0004 01/28/2021 INTERSTATE COMMERCE/SALE FOR RESALE
https://tax.illinois.gov/content/dam/soi/en/web/tax/research/legalinformation/letterrulings/st/documents/2021/st-21-0004-gil.pdf
3
Which States Don't Accept Out-of-State Resale Certificates?
https://thetaxvalet.com/blog/which-states-dont-accept-out-of-state-resale-certificates
4
Resale certificates by state: 2025 Guide - Avalara
https://www.avalara.com/blog/en/north-america/2023/02/a-state-by-state-guide-to-resale-certificates.html
6
Ill. Admin. Code tit. 86, § 130.225 - Drop Shipments | State Regulations
https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-86-SS-130.225
7
[PDF] Streamlined Sales Tax Project Drop Shipments Issue Paper
https://www.streamlinedsalestax.org/docs/default-source/issue-papers/drop-shipments.pdf%3Fsfvrsn%3Debb98f41_6
8
Understanding Sales Tax Implications for Drop Shippers and Amazon ...
https://www.salestaxhelper.com/resources/blog/2024/december/understanding-sales-tax-implications-for-drop-sh/
9
2021 Sales Tax Letter Rulings - Illinois Department of Revenue
https://tax.illinois.gov/research/legalinformation/letterrulings/st/letterrulings2021.html
10
Is an IN tax exempt form valid in IL - Reddit
https://www.reddit.com/r/tax/comments/1jjmn7d/is_an_in_tax_exempt_form_valid_in_il/