The Illinois Department of Revenue has adopted a regulation (86 Ill. Admin. Code § 150.802, effective July 27, 2018) relating to registration of out-of-state retailers and trade show appearances. The new rule provides that the presence of an out-of-state retailer or its representative in Illinois for the purpose of engaging in trade show activities establishes nexus for the retailer and requires collection of use tax on all sales into Illinois unless the following three conditions are met: (1) the retailer attends no more than two trade shows per calendar year; (2) the retailer is physically present at those two trade shows for an aggregate total of no more than eight days during any calendar year; and (3) combined gross receipts from sales made at the two trade shows during any single calendar year do not exceed $10,000. The rule specifies that any sales made in Illinois during the trade show are subject to Retailers’ Occupation Tax Act and applicable local taxes regardless of whether the retailer falls within the safe harbor for use tax collection or of the amount of gross receipts from sales at the trade show. The rule defines “trade show activities,” and gives examples of trade shows scenarios.