The Illinois Department of Revenue issued responses to Frequently Asked Questions regarding marketplace facilitators, marketplace sellers, and remote retailers. The Department considers food ordering and delivery services to be marketplace facilitators if they: (1) list or advertise food or drink for sale by a marketplace seller in a marketplace; and (2) either directly or indirectly, through agreements or arrangements with third parties, collect payment from the purchaser and transmit that payment to the marketplace seller, regardless of whether the marketplace facilitator receives compensation or other consideration in exchange for its services. The tax rate is that of: (1) the delivery location, if the food or drink order is delivered; or (2) the location of the restaurant, if the order is picked up. The FAQs also explain how marketplace sellers and marketplace facilitators should report sales on the Form ST-1, Sales and Use Tax and E911 Surcharge.