Effective July 1, 2010, all persons entering into a contract or subcontract with an Illinois State Agency, and all affiliates of the person, must collect and remit Illinois use tax on all sales into the state of tangible personal property. This requirement applies even if the person or affiliate does not meet the definition of “retailer maintaining a place of business within the state”. Prior to July 1, 2010, this rule only applied to contracts, not subcontracts. (S.B. 51 and S.B. 1732, Laws 2009, effective as noted above).