Illinois vs Washington Sales Tax Nexus — Comparison 2026
Compare economic nexus thresholds, state and local rates, and filing rules in Illinois and Washington.
| Metric | Illinois | Washington |
|---|---|---|
| Economic nexus threshold | $100,000 | $100,000 |
| Transaction threshold | None | None |
| State rate | 6.25% | 6.50% |
| Avg. local rate | 2.87% | 2.90% |
| Combined state + local | 9.12% | 9.40% |
| 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: Illinois is friendlier for customers with a combined state + local rate of 9.12% vs 9.40%.
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.
Washington — nexus note
Economic nexus triggers at $100,000 in cumulative gross receipts from Washington sales in the current or previous calendar year. The transaction-count threshold was removed in 2020. Washington also imposes B&O tax on nexus-triggering activity.
What to do next
Use the nexus calculator to check exactly which of Illinois and Washington you've already triggered. Then read each state's full guide: