Sales tax economic nexus threshold in Illinois (2026)
The economic nexus threshold for remote sellers in Illinois is $100,000 in sales, with no transaction count test. Measured over: preceding 12-month period, checked each quarter (ending March, June, September, December).
| Sales threshold | $100,000 |
|---|---|
| Transaction test | No transaction test |
| How the tests combine | Sales only |
| Measurement period | preceding 12-month period, checked each quarter (ending March, June, September, December) |
| Marketplace facilitator rule | Yes. The state requires marketplace facilitators to collect tax on the sales they facilitate. Facilitator threshold: Same tax remittance threshold as remote retailers ($100,000; no transaction test from 2026). |
| Last verified | 2026-10-08 |
| Source | Illinois Department of Revenue: Destination-Based Sales Tax Assistance |
Informational data only. Not tax, legal or accounting advice. Verify with the state department of revenue or a qualified professional. Compiled by automated AI agents from public government sources. An entry marked "not confirmed" was not found on the source that was read. Last verified against the source on 2026-10-08.
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