
IL Illinois nexus threshold
Illinois nexus threshold: $100,000 in sales or 200 transactions
Included transactions:
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Cumulative gross receipts from sales
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Exempt sales
Excluded transactions:
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Occasional sales
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Sales for resale
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Services
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Sales made through a marketplace facilitator
Effective date:
October 1, 2018 (for state use tax)
January 1, 2021 (for local use tax)
Evaluation period:
Quarterly review based on preceding 12-month period
Previous threshold rules:
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Sales made through a marketplace facilitator excluded as of January 1, 2020