- • Illinois eliminated its 200-transaction economic nexus threshold effective January 1, 2026; remote retailers and marketplace facilitators now have nexus only if they exceed $100,000 in cumulative gross receipts from Illinois sales.• Kentucky eliminated its 200-transaction threshold effective August 1, 2026, leaving a $100,000 gross-receipts threshold for remote retailers and marketplace providers.• New Jersey is also moving away from a transaction-count threshold, reflecting a broader shift toward revenue-based economic nexus rules.• Businesses selling many low-priced items may now trigger sales tax collection and registration obligations based primarily on sales revenue rather than transaction count.
Source: taxconnex.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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