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In this video, Christine from Ledger Gurus discusses sales tax in Illinois, focusing on the rates remote sellers and in-state sellers should collect. She addresses the requirement for registration and explains why businesses receive various registration certificates regularly. Additionally, Christine provides guidance on completing the Illinois sales tax return forms, detailing what information belongs on each line. She emphasizes the recent changes effective January 1, 2021, which have impacted processes for clients in Illinois. Viewers are encouraged to subscribe to the channel for updates on new videos.