Illinois Sales Tax Guide for eCommerce Businesses
Illinois Sales Tax Guide for eCommerce Businesses
Sales Tax eBook
Contact Us
Illinois's Sales Tax Authority
State Phone Information
800-732-8866
Member of the Streamlined Sales Tax Governing Board?
No
Tax percent range for remote sellers in Illinois
6.25% to 11%
The information on this page is for reference only and should not be used as legal or tax advice. If you are concerned about your sales tax obligations it is advised to hire a professional.
This Page was last updated: December 2021
Do you need to collect sales tax in Illinois?
If you have nexus in IIIinois you will need to first register, then collect and remit sales tax. There are two main ways that sellers can have nexus: physical or economic.
Physical nexus - A seller physical/ tangible presence in the state.
Economic nexus - A remote seller (no physical presence) passes the threshold tor total revenue or number of transactions.
Does Illinois charge sales tax on shipping?
No
Do you have physical nexus in Illinois?
A seller has physical nexus in Illinois if they have any of the following:
An office, warehouse or place of business
An employee, contractor, salesperson, agent or representative in the state
A 3rd party affiliate in the state
Do you have economic nexus in Illinois?
Illinois's Economic Nexus Sales Threshold
$100,000
Economic Transactions Threshold
Or 200 transactions
Economic Nexus Evaluation Period
Previous 4 Quarters, Evaluated on a Quarterly Basis
Economics Nexus Effective Date
October 1, 2018
What types of sales are included in Illinois's Economic Nexus Sales Threshold?
Retail sales are included.
Marketplace sales made by individual sellers are excluded from the threshold.
How does Illinois treat exempt transactions when calculating economic nexus?
Exempt sales, including exempt sales of property sold incident to a service, are included; exempt services and sales for resale are not included in the threshold
Does Illinois have a Marketplace Facilitator Law?
Yes, Marketplace Facilitators are required to collect and remit sales tax on behalf of sellers on their platform.
Filling Sales Tax
When are Returns Due?
Illinois sales tax returns are always due the 20th of the month following the reporting period. If the filing due date falls on a weekend or holiday, sales tax is generally due the next business day
How often are Sales Tax Returns filed?
Monthly, Quarterly or Yearly
This period is determined by the state typically by assessing your volume of sales in the state.
Options for filing sales tax returns:
Online - Use MyTax Illinois to file online
Mail - Use Form ST-1 to file and pay by mail
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