Physicians who sell nutritional supplements, orthotics, and other medical devices must collect and pay a 1% tax on these sales (see full article here). To avoid paying sales tax to the supplier, physician sellers must register with the Illinois Department of Revenue (DOR) as a retailer.
Upon closing his/her practice, the physician must contact the DOR regarding outstanding tax liabilities (see more here). Contact may be made:
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- electronically through MyTax Illinois,
- by calling DOR at 217-785-3707, or
- in person at a DOR regional office at one of our offices.
When filing the subsequent tax return form, the physician should check the box (where present) indicating it is the final return.
