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State sales tax rates

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Economic nexus

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SaaS taxability

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IL Illinois nexus threshold

Illinois nexus threshold: $100,000 in sales or 200 transactions

 

Included transactions:

  • Cumulative gross receipts from sales

  • Exempt sales

Excluded transactions:

  • Occasional sales

  • Sales for resale

  • Services

  • 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:

  • Sales made through a marketplace facilitator excluded as of January 1, 2020