The discriminatory effect of P.A. 101-0031 is easily illustrated by comparing the sales tax rate due on a widget sale to a Chicago customer by a remote retailer with that by an Illinois-based retailer. P.A. 101-0031 requires a remote retailer to charge its Chicago customer a 10.25 percent sales tax (the rate in Chicago), while an out-of-state retailer making a sale through a marketplace facilitator would only have to charge a 6.25 percent state use tax rate. Also, a brick-and-mortar retailer located in Illinois, but outside Chicago in a low-rate taxing jurisdiction, would only have to charge that same Chicago customer tax based on the rate at the retailer’s location, which could also be as low as 6.25 percent. What’s more, P.A. 101-0031 saddles remote retailers with the administrative hardships and costs of having to determine the sales tax rate for the approximately 7,000 local taxing jurisdictions in Illinois.3