- Illinois updated its sales tax guidance (PIO-125, March 2026) clarifying nexus and sourcing rules for sellers.
- Nexus can be established by physical presence (offices, employees, inventory, trade shows) or by economic thresholds ($100,000 in sales or 200 transactions in 12 months).
- Marketplace facilitators must generally collect and remit tax for sales on their platforms, but sellers must still assess their own tax obligations for direct sales.
- Illinois uses destination-based sourcing, taxing sales based on the customer’s delivery location.
Source: thompsontax.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.
