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Effective January 1, 2026, Illinois removes the 200-transaction threshold, requiring only $100,000 in sales to establish sales tax nexus for out-of-state and foreign remote sellers.
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The change follows a national trend post-South Dakota v. Wayfair, where multiple states, including Utah and North Carolina, have already eliminated transaction count thresholds, simplifying economic nexus standards.
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Remote sellers meeting the $100,000 sales threshold must continue collecting Illinois ROT and Use Tax under destination-based sourcing, per the Leveling the Playing Field for Illinois Retail Act.
Source: vatcalc.com
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