Illinois vs Massachusetts Sales Tax Nexus — Comparison 2026
Compare economic nexus thresholds, state and local rates, and filing rules in Illinois and Massachusetts.
| Metric | Illinois | Massachusetts |
|---|---|---|
| Economic nexus threshold | $100,000 | $100,000 |
| Transaction threshold | None | None |
| State rate | 6.25% | 6.25% |
| Avg. local rate | 2.87% | n/a |
| Combined state + local | 9.12% | 6.25% |
| Marketplace facilitator | Yes | Yes |
| Effective since | 2026-01-01 | 2019-10-01 |
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: Massachusetts is friendlier for customers with a combined state + local rate of 6.25% vs 9.12%.
Neither state has a transaction-count trigger — only the dollar threshold matters.
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.
Massachusetts — nexus note
Economic nexus in Massachusetts triggers at $100,000 in gross sales delivered into Massachusetts in the current or prior calendar year. No transaction count threshold.
What to do next
Use the nexus calculator to check exactly which of Illinois and Massachusetts you've already triggered. Then read each state's full guide: