Illinois Updates Economic Nexus: Removes 200-Transaction Threshold, Retains $100,000 Sales Requirement

• Illinois updated nexus requirements for remote sellers by removing the 200-transaction count.
• Starting January 1, 2026, out-of-state retailers must register if they meet or exceed $100,000 in sales.
• Businesses not exceeding $100,000 in a 12-month period can deregister or defer registration.
• Businesses must monitor sales and re-register if they exceed $100,000 in sales.
• The update allows smaller businesses to streamline sales tax registrations.
• Remote sellers should assess their registration needs and prepare for changes.
• Sellers must monitor economic nexus quarterly based on the $100,000 sales threshold.

Source: salestaxinstitute.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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