Illinois vs Georgia Sales Tax Nexus — Comparison 2026
Compare economic nexus thresholds, state and local rates, and filing rules in Illinois and Georgia.
| Metric | Illinois | Georgia |
|---|---|---|
| Economic nexus threshold | $100,000 | $100,000 |
| Transaction threshold | None | 200 |
| State rate | 6.25% | 4.00% |
| Avg. local rate | 2.87% | 3.40% |
| Combined state + local | 9.12% | 7.40% |
| Marketplace facilitator | Yes | Yes |
| Effective since | 2026-01-01 | 2020-01-01 |
Which state is easier for sellers?
For low-revenue sellers: nexus triggers first in both states because of its threshold. If you cross that first, you register there first.
On rate: Georgia is friendlier for customers with a combined state + local rate of 7.40% vs 9.12%.
Georgia also adds a 200-transaction trigger that Illinois doesn't have.
Illinois — nexus note
Economic nexus triggers at $100,000 in cumulative gross receipts in the preceding twelve-month period. Illinois also applies unique "retailer occupation tax" (ROT) sourcing rules on top of the base rate.
Georgia — nexus note
Economic nexus triggers at more than $100,000 in gross revenue from Georgia retail sales OR 200 or more separate retail sales in the previous or current calendar year. Remote sellers must collect state and applicable local sales tax.
What to do next
Use the nexus calculator to check exactly which of Illinois and Georgia you've already triggered. Then read each state's full guide: