The formulas
- Sales tax = sale x (6.25% + local rate)
- Nexus when counted sales are at least $100,000 in the preceding 12 months, tested at the end of each calendar quarter
- Counted sales = direct sales + marketplace sales on which the facilitator did not collect
How it works
Figures current as of November 2026.
The general state rate is 6.25 percent. The tool multiplies the sale amount by the statewide base rate plus the local rate you enter (locally imposed taxes for the delivery address) and shows the state and local parts separately. The local rate depends on where the goods are delivered.
A seller with no physical presence in Illinois must register and collect once it has at least $100,000 of cumulative gross receipts from sales of tangible personal property to Illinois purchasers in the preceding 12 months, tested at the end of each calendar quarter. The 200-transaction test was removed effective January 1, 2026. Marketplace sales on which the facilitator collects Illinois tax do not count toward your own threshold; marketplace sales on which it does not collect do count.
A seller with a physical presence in Illinois, such as staff, an office or inventory, must collect regardless of the threshold. The tool does not decide whether a product is taxable or exempt; enter the taxable price.
Illustrative figures only. Check the result against your firm's methodology before relying on it.
Common questions
What is the Illinois sales tax rate?
The general state rate is 6.25 percent. Local rates are added on top by delivery address.
What is the Illinois economic nexus threshold?
At least $100,000 of cumulative gross receipts from sales of tangible personal property to Illinois purchasers in the preceding 12 months, tested at the end of each calendar quarter.
Do marketplace sales count toward the Illinois threshold?
Marketplace sales on which the facilitator collects Illinois tax do not count toward your own threshold; marketplace sales on which it does not collect do count.
Did Illinois change its threshold recently?
The 200-transaction test was removed effective January 1, 2026.
Sources
- Illinois Department of Revenue, Sales & Use Taxes
- Illinois Department of Revenue, FY 2026-12, Destination-Based Retailers' Occupation Tax Changes
- 86 Ill. Adm. Code 131.120, Remote retailers and marketplace sellers
Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.