The Illinois Department of Revenue (DOR) Aug. 19 issued a general information letter on the application of sales and use tax to interstate commerce. Taxpayer used the services of a freight forwarder to purchase items from a company in Illinois and had them delivered to its own premises outside the state. The DOR noted: 1) Illinois imposes tax on items sold within the state for consumption within the state; 2) the tax doesn’t apply where a seller ships goods from Illinois by carrier or by mail, and delivers the goods outside Illinois, if the goods aren’t to be returned to …