Closing Your Practice:  Do I Need To Notify The Illinois Department of Revenue?

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.