Illinois Sales Tax Nexus — Rules, Thresholds & Filing Guide (2026)

Content for this page is being generated from the Illinois Department of Revenue. Check back soon for full thresholds, filing cadence, and marketplace facilitator rules.

Source: https://tax.illinois.gov/

Illinois sales tax by topic

Illinois · E-commerce
General e-commerce sales tax rules
Illinois · Shopify
Shopify-specific sales tax guidance
Illinois · Amazon
Amazon FBA and marketplace sales tax
Illinois · SaaS
Software-as-a-service sales tax rules
Illinois · Thresholds
Economic and transaction nexus thresholds
Illinois · Filing
Filing frequency and procedures
Illinois · Marketplace Facilitator
Marketplace facilitator law for the state