This distributor agreement template lays out the terms for paying commission on the reselling or distribution on a service or product. If you are an Illinois dealer making a courtesy delivery on behalf of an out-of-state selling dealer, you are not responsible for reporting the sale.Our free online guide for business owners covers Illinois sales tax registration, collecting, filing, due dates, nexus obligations, and more. If you have questions on completing this form, please call Dealer Licensing at 217-782-7817. Form ST‑556 can be filed electronically using MyTax Illinois, available on our website at tax.illinois.gov. Does your business need to charge sales tax on services? What are taxable services? General Instructions. Use Schedule A (Form 1040) to figure your itemized deductions. Missouri cannot require out-of-state companies that do not have nexus or a "direct connection" with the state to collect and remit use tax.