Illinois vs North Carolina Sales Tax Nexus — Comparison 2026
Compare economic nexus thresholds, state and local rates, and filing rules in Illinois and North Carolina.
| Metric | Illinois | North Carolina |
|---|---|---|
| Economic nexus threshold | $100,000 | $100,000 |
| Transaction threshold | None | None |
| State rate | 6.25% | 4.75% |
| Avg. local rate | 2.87% | 2.22% |
| Combined state + local | 9.12% | 6.97% |
| Marketplace facilitator | Yes | Yes |
| Effective since | 2026-01-01 | 2024-07-01 |
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: North Carolina is friendlier for customers with a combined state + local rate of 6.97% 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.
North Carolina — nexus note
Economic nexus applies when remote sellers exceed $100,000 in gross sales sourced to North Carolina in the previous or current calendar year. The transaction-count threshold was removed in 2024.
What to do next
Use the nexus calculator to check exactly which of Illinois and North Carolina you've already triggered. Then read each state's full guide: