I am trying to determine whether or not a sales amount is "In-State" or "Out
of State" for sales tax purposes. Spreadsheet example is below.

The formula I wrote for Column E is: =IF(a1=IL,d1,0)
The formula for Column F is: =IF(a1=IL,0,d1).
The return I get for each cell is #Name?. I have formatted the cells in
column a as text and the cells in columns D, E & F as numbers. The assistant
tells me that cell a1 (et al) is an invalid name. What gives? Can someone
please help? Thanks in advance.

A B C D E F

State Qty Desc Cost In-State Out-State

1 AL 1 Item 2 89.99
2 IL 1 Item 2 89.99