What is the Illinois sales tax rate?
The state rate is 6.25% on general merchandise. Remote retailers above the threshold collect state and local taxes based on the delivery address, so combined rates are higher in many areas, including Chicago.
When does an online seller have to collect in Illinois?
You must register and collect if you have a physical presence in Illinois, or if your gross receipts from sales into Illinois over the preceding 12 months are $100,000 or more. Remote sellers check this at the end of each quarter. The 200-transaction test was removed from January 1, 2026. Sales made through a marketplace facilitator are excluded from your own threshold calculation.
How nexus works in general is covered in physical vs economic nexus and economic nexus explained.
What if you sell on Amazon, eBay or Etsy?
Illinois requires marketplace facilitators to collect and remit sales tax on the sales they facilitate, so you do not collect on those orders. Your own website and other direct channels remain your responsibility. See marketplace facilitator laws.
How do you register?
Register online with the Illinois Department of Revenue through MyTax Illinois. Register before you start collecting.
What are the steps once you have nexus?
Confirm nexus
Check your presence and your sales into Illinois against its threshold.
Register before collecting
With the Illinois tax agency, as set out above.
Set up your store
Charge the correct combined rate for each delivery address and product.
File and pay
On the schedule Illinois assigns, including zero returns where required.
How are returns filed?
Illinois assigns monthly, quarterly or annual filing based on your tax. Returns are filed online through MyTax Illinois and include local tax by location for remote retailers.
See how to file a sales tax return.
What else should sellers know?
- Sellers outside the US: the same rules apply wherever the business is based. See selling on Amazon US as a non-resident.
- Late registration: tax you should have collected becomes your own debt. See voluntary disclosure agreements and collected but not remitted.
- Records: keep sales by delivery address, tax collected and any certificates. See exemption certificates and sales tax audits.
- Stopping: returns stay due until the account is closed. See filing frequency and cancelling a sales tax permit.
- Store settings: switch on collection only once you are registered. See Shopify sales tax setup.
Selling into Illinois?
We check whether you have Illinois nexus, register you, and file your Illinois sales tax returns.
Questions people ask
What is the Illinois economic nexus threshold?
$100,000 or more of gross receipts from sales into Illinois in the preceding 12 months. The 200-transaction test was removed on January 1, 2026.
Does Illinois still have a 200-transaction threshold?
No. It was removed from January 1, 2026.
What is the Illinois sales tax rate?
6.25% state rate on general merchandise, plus local taxes by delivery address for remote retailers.
How do I register for Illinois sales tax?
Online through MyTax Illinois with the Illinois Department of Revenue.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
- Illinois Department of Revenue
- Illinois Public Act amending 35 ILCS 105/2 and 120/2: remote retailer threshold
- Supreme Court of the United States: South Dakota v. Wayfair, Inc., 585 U.S. 162 (2018)
- Streamlined Sales Tax Governing Board: Marketplace facilitator state guidance
Rules and fees change. If you are reading this long after September 30, 2026, confirm the figures with the source before you rely on them.
Related guides
More in State sales tax
This guide is general information. It is not tax or legal advice for your situation.