Which state has the lower sales tax nexus threshold, Illinois or Missouri?

Both Illinois and Missouri publish the same economic nexus dollar threshold of $100,000, so a remote seller would reach each state's published threshold at the same level of in-state sales. These are the thresholds published by each state's tax authority as of 2026-06-08; confirm against the official source before registering.

Do both Illinois and Missouri have marketplace facilitator laws?

Yes. Both Illinois and Missouri have marketplace facilitator laws, so marketplaces such as Amazon, Etsy, and eBay collect and remit sales tax on the sales they facilitate in both states. Direct-to-consumer sales you make outside a marketplace remain your own responsibility once you cross each state's threshold. Verified 2026-06-08.

Which has the lower sales tax rate, Illinois or Missouri?

Missouri has the lower combined state and local sales tax rate at 8.45%, compared with 8.96% in Illinois. These are the statewide base rate plus the average local rate; the exact rate depends on the customer's delivery address. As of 2026-06-08.

Do I need to register for sales tax in both Illinois and Missouri?

It depends on where you cross each state's economic nexus threshold (or have physical presence there). Illinois's published threshold is $100,000, and Missouri's is $100,000. You generally register in a state only once you cross its threshold, so you may have an obligation in one, both, or neither. Run the nexus calculator with your actual sales and confirm with each state's official source. Thresholds as of 2026-06-08.

When did economic nexus take effect in Illinois and Missouri?

Illinois's economic nexus rule took effect on 2026-01-01, and Missouri's took effect on 2023-01-01. Both stem from the 2018 South Dakota v. Wayfair Supreme Court decision, which let states require remote sellers to collect once an economic threshold is met.

Illinois vs Missouri Sales Tax: 8.96% vs 8.45%, Nexus 2026

Updated 2026-06-26

Reviewed by Nexus by State research team using official state tax sources. Last reviewed 2026-06-26.

Compare Illinois and Missouri sales tax rates: Illinois shows a 8.96% combined state and average local rate with a $100,000 economic nexus threshold, while Missouri shows 8.45% with a $100,000 threshold. This guide focuses on seller sales-tax obligations rather than personal income-tax returns.

Metric	Illinois	Missouri
Economic nexus threshold	$100,000	$100,000
Transaction threshold	None	None
State rate	6.25%	4.23%
Avg. local rate	2.71%	4.22%
Combined state + local	8.96%	8.45%
Marketplace facilitator	Yes	Yes
Effective since	2026-01-01	2023-01-01

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: Missouri is friendlier for customers with a combined state + local rate of 8.45% vs 8.96%.

Neither state has a transaction-count trigger — only the dollar threshold matters.

Illinois — nexus note

Illinois sales tax nexus and economic nexus threshold: beginning January 1, 2026, a remote retailer is subject to Illinois state and local Retailers' Occupation Tax when it has $100,000 or more in cumulative gross receipts from sales of tangible personal property to Illinois purchasers during the lookback period. The prior 200-transaction threshold applied from 2021 through 2025 but no longer applies for 2026 and later periods. Remote retailers and marketplace facilitators determine the threshold quarterly for the preceding 12-month period, and destination-based local ROT generally applies when the sale is sourced outside Illinois.

Missouri — nexus note

Missouri sales tax nexus and economic nexus threshold: remote sellers and marketplace facilitators that sell tangible personal property into Missouri must collect and remit vendor's use tax when gross receipts from taxable Missouri sales exceed $100,000. Missouri uses a sales-only threshold -- no transaction-count test. The Department of Revenue FAQ says sellers check at the end of each calendar quarter using the preceding 12-month period, and collection is required no later than three months after the quarter in which the threshold is crossed. Marketplace-only sellers do not collect Missouri vendor's use tax themselves, but sellers with both marketplace and independent sales count marketplace-facilitated receipts toward the $100,000 threshold and collect on their non-marketplace sales once the threshold is met. Missouri DOR source data last retrieved 2026-06-08.

What to do next

Use the nexus calculator to check exactly which of Illinois and Missouri you've already triggered. Then read each state's full guide:

Illinois overview →Missouri overview →

Frequently asked questions

Which state has the lower sales tax nexus threshold, Illinois or Missouri?: Both Illinois and Missouri publish the same economic nexus dollar threshold of $100,000, so a remote seller would reach each state's published threshold at the same level of in-state sales. These are the thresholds published by each state's tax authority as of 2026-06-08; confirm against the official source before registering.
Do both Illinois and Missouri have marketplace facilitator laws?: Yes. Both Illinois and Missouri have marketplace facilitator laws, so marketplaces such as Amazon, Etsy, and eBay collect and remit sales tax on the sales they facilitate in both states. Direct-to-consumer sales you make outside a marketplace remain your own responsibility once you cross each state's threshold. Verified 2026-06-08.
Which has the lower sales tax rate, Illinois or Missouri?: Missouri has the lower combined state and local sales tax rate at 8.45%, compared with 8.96% in Illinois. These are the statewide base rate plus the average local rate; the exact rate depends on the customer's delivery address. As of 2026-06-08.
Do I need to register for sales tax in both Illinois and Missouri?: It depends on where you cross each state's economic nexus threshold (or have physical presence there). Illinois's published threshold is $100,000, and Missouri's is $100,000. You generally register in a state only once you cross its threshold, so you may have an obligation in one, both, or neither. Run the nexus calculator with your actual sales and confirm with each state's official source. Thresholds as of 2026-06-08.
When did economic nexus take effect in Illinois and Missouri?: Illinois's economic nexus rule took effect on 2026-01-01, and Missouri's took effect on 2023-01-01. Both stem from the 2018 South Dakota v. Wayfair Supreme Court decision, which let states require remote sellers to collect once an economic threshold is met.

More sales tax comparisons

Selling into more than two states? Compare Illinois and Missouri against other major markets for nexus thresholds, rates, and marketplace facilitator rules.

More Illinois comparisons

More Missouri comparisons

Sources

date_retrieved: Illinois 2026-05-22 · Missouri 2026-06-08