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In this video, Christine from Ledger Gurus discusses sales tax in Illinois, focusing on the rates for remote versus in-state sellers. She addresses the necessity of registration, explaining why sellers receive multiple registration certificates from Illinois regularly. Christine also provides a walkthrough of the forms needed for filing an Illinois sales tax return, including guidance on what information to enter on each line. She notes the changes that took effect on January 1, 2021, which required substantial adjustments to existing processes for her clients. The video encourages viewers to subscribe for updates on future content.