Illinois vs Virginia Sales Tax Nexus — Comparison 2026
Compare economic nexus thresholds, state and local rates, and filing rules in Illinois and Virginia.
| Metric | Illinois | Virginia |
|---|---|---|
| Economic nexus threshold | $100,000 | $100,000 |
| Transaction threshold | None | 200 |
| State rate | 6.25% | 5.30% |
| Avg. local rate | 2.87% | 0.45% |
| Combined state + local | 9.12% | 5.75% |
| Marketplace facilitator | Yes | Yes |
| Effective since | 2026-01-01 | 2019-07-01 |
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: Virginia is friendlier for customers with a combined state + local rate of 5.75% vs 9.12%.
Virginia 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.
Virginia — nexus note
Economic nexus in Virginia triggers when remote sellers exceed $100,000 in gross sales OR 200 or more separate transactions into Virginia in the current or preceding calendar year — whichever is met first.
What to do next
Use the nexus calculator to check exactly which of Illinois and Virginia you've already triggered. Then read each state's full guide: