Does Illinois have sales tax?

Yes. Illinois has a 6.25% statewide sales tax rate, plus an average local rate of 2.71%. Check the exact rate at the customer's delivery address before charging. Source data last retrieved 2026-05-22.

Do I have to collect sales tax in Illinois?

You must collect Illinois sales tax if your economic nexus threshold is met: $100,000 in sales to Illinois customers.

What is Illinois's sales tax rate?

Illinois's base state rate is 6.25% plus an average local rate of 2.71%. Always check the exact rate at the customer's delivery address before charging.

Does Illinois have a marketplace facilitator law?

Yes. Marketplaces like Amazon, Etsy, and eBay collect and remit Illinois sales tax on behalf of third-party sellers for transactions they facilitate. Direct-to-consumer sales outside a marketplace are still your responsibility.

What is Illinois's marketplace facilitator threshold for sales tax?

Illinois applies the same threshold to marketplace facilitators as to remote sellers: $100,000 in Illinois sales over the lookback period. When a marketplace exceeds the threshold, it must register and collect Illinois sales tax on every facilitated sale — sellers do not collect on those marketplace transactions. Direct-to-consumer sales you make outside any marketplace still count toward your own economic nexus and remain your collection responsibility once you cross the threshold.

When did Illinois's economic nexus law take effect?

Illinois's current economic nexus rule took effect on 2026-01-01.

Illinois Sales Tax Nexus & Economic Nexus Threshold (2026)

Updated 2026-05-22

Economic nexus triggers at $100,000 in sales delivered to Illinois customers.

6.25% statewide sales tax rate, with an average combined state and local rate of 8.96%.

Economic nexus threshold	$100,000 No transaction count threshold
State sales tax rate	6.25% Average combined rate (state + local): 8.96%
Marketplace facilitator law	Yes Amazon, Etsy, eBay collect and remit on your behalf
Effective date	2026-01-01
Department of Revenue	Official site

Check Illinois nexus with your numbers

If your sales are close to the Illinois threshold, run the sales tax nexus calculator with your revenue and transaction count before you register. The calculator applies the same state threshold data shown here and can compare Illinois against every other state where you sell.

How Illinois nexus works

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.

Filing frequency

Filing frequency in Illinois depends on your sales tax liability. Higher-volume sellers file monthly; lower-volume sellers typically file quarterly or annually. The state will assign a frequency when you register.

Marketplace facilitator law

Yes, Illinois has a marketplace facilitator law. Sales you make through Amazon, Etsy, eBay, Walmart, and other marketplaces are collected and remitted by the marketplace — you do not need to collect tax on those transactions yourself, though you may still need to register.

Illinois sales tax by topic

Related states to Illinois

If you sell into Illinois, you likely also sell into these nearby or economically similar states. Each has its own nexus threshold and rate.

Ohio$100,000 · 5.75%

Compare Illinois vs Ohio →

Indiana$100,000 · 7.00%

Compare Illinois vs Indiana →

Michigan$100,000 · 6.00%

Compare Illinois vs Michigan →

Wisconsin$100,000 · 5.00%

Compare Illinois vs Wisconsin →

Frequently asked questions

Does Illinois have sales tax?: Yes. Illinois has a 6.25% statewide sales tax rate, plus an average local rate of 2.71%. Check the exact rate at the customer's delivery address before charging. Source data last retrieved 2026-05-22.
Do I have to collect sales tax in Illinois?: You must collect Illinois sales tax if your economic nexus threshold is met: $100,000 in sales to Illinois customers.
What is Illinois's sales tax rate?: Illinois's base state rate is 6.25% plus an average local rate of 2.71%. Always check the exact rate at the customer's delivery address before charging.
Does Illinois have a marketplace facilitator law?: Yes. Marketplaces like Amazon, Etsy, and eBay collect and remit Illinois sales tax on behalf of third-party sellers for transactions they facilitate. Direct-to-consumer sales outside a marketplace are still your responsibility.
What is Illinois's marketplace facilitator threshold for sales tax?: Illinois applies the same threshold to marketplace facilitators as to remote sellers: $100,000 in Illinois sales over the lookback period. When a marketplace exceeds the threshold, it must register and collect Illinois sales tax on every facilitated sale — sellers do not collect on those marketplace transactions. Direct-to-consumer sales you make outside any marketplace still count toward your own economic nexus and remain your collection responsibility once you cross the threshold.
When did Illinois's economic nexus law take effect?: Illinois's current economic nexus rule took effect on 2026-01-01.

Sources

date_retrieved: 2026-05-22