Illinois economic nexus threshold
You likely have economic nexus in Illinois once your gross sales into the state reach $100,000 in the preceding 12 months. Illinois has no transaction-count threshold.
- Revenue threshold
- $100,000
- Transactions
- None
- Logic
- Revenue only
- Measured over
- preceding 12 months
Check your Illinois sales
How Illinois’s threshold works
If you sell into Illinoiswithout a physical presence there, you may still be required to register for, collect, and remit sales tax once your activity crosses the state’s economic-nexus threshold. Illinois measures this over the preceding 12 months.
Illinois has no transaction-count threshold: only your gross revenue into the state matters.
Note: 200-transaction prong removed Jan 1, 2026 (P.A. 104-0006). Now revenue-only.
What counts toward the threshold
Illinois generally counts your gross sales into the state, typically including taxable and many exempt or wholesale sales, not just your profit. Sales made through a marketplace that already collects tax for you may be counted differently; this checker measures your direct sales.
What to do if you’ve crossed it
- Register for a sales-tax permit with the Illinois DOR.
- Start collecting Illinois sales tax at the correct rate.
- File returns and remit on the state’s schedule.
- Consider a sales-tax professional or automation if you’re near the line in several states.
Deadlines and rates vary by state, so confirm the specifics before you act.
Illinois sales tax nexus FAQ
- Do I owe sales tax in Illinois?
- You likely have economic nexus in Illinois once your gross sales into the state reach $100,000 in the preceding 12 months. Illinois has no transaction-count threshold. If you have crossed it, you may need to register, collect, and remit sales tax. This is general information, not tax advice.
- What is Illinois's economic nexus threshold?
- $100,000 in gross sales into Illinois, measured over the preceding 12 months. Illinois has no transaction-count threshold.
- Does Illinois count the number of transactions?
- No. Illinois has no transaction-count threshold; only your gross revenue into the state matters.
- What if I only sell through a marketplace like Amazon or Etsy?
- Marketplace facilitators generally collect and remit sales tax on sales made through their platform, which can change who is responsible. This tool covers economic nexus from your direct sales; confirm marketplace-facilitated sales separately.
Selling into multiple states? Check them all at once.
Open the multi-state calculatorThis tool provides general information, not tax or legal advice. Economic-nexus rules change and vary by state; verify your obligations with each state’s Department of Revenue or a qualified tax professional before acting.
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