Illinois sales tax nexus, thresholds and filing
Illinois adopted the Leveling the Playing Field for Illinois Retail Act, which puts remote retailers on destination-based sourcing once they cross $100,000.
- Threshold
- $100,000
- Marketplace facilitator
- Facilitator collects on its orders
- Vertexis Nexus
- Tracking, filing and remittance
Illinois rules
- 01
Economic threshold
$100,000 in sales into Illinois.
- 02
Sourcing
Remote retailers source sales to the destination, so the tax follows the buyer's address, including local rates.
- 03
Returns
Illinois returns are filed on Form ST-1 through MyTax Illinois.
- 04
Marketplace sales
Marketplace sales count toward the threshold. Report them as exempt marketplace receipts on the return.
Common questions.
Still unsure? A SALT specialist can walk through your exposure on a call: +91 80 4123 0713
When do I need to register in Illinois?
Once your sales into Illinois reach the threshold, or earlier if you have a physical presence there. Vertexis Nexus alerts you at 75%, 90% and 100%.
How does Vertexis Nexus file in Illinois?
Returns are prepared from your ledger, submitted electronically and the payment is scheduled ahead of the deadline.
What are the steps to file in Illinois?
Register through MyTax Illinois. Switch to destination-based rates for Illinois orders. File ST-1 by the due date. Archive the receipt.
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