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In this tutorial, Christine from Ledger Gurus discusses sales tax in Illinois for e-commerce businesses. She outlines the sales tax rates that remote sellers and in-state sellers should collect. Christine addresses the reasons behind receiving multiple registration certificates from Illinois and emphasizes the importance of proper registration. Additionally, she provides guidance on filling out Illinois sales tax return forms, detailing what information to input on each line. She mentions recent changes effective January 1, 2021, that have impacted existing processes for numerous clients. Viewers are encouraged to subscribe to the channel for future updates.