Do marketplace sales count toward the Illinois threshold?

Marketplaces collect and remit for their own sales, but most states still count those sales when measuring your $100,000 threshold. Check the Illinois Department of Revenue guidance before excluding them.

Which rate does an online seller charge in Illinois?

Illinois sources remote sales to the delivery address, so you charge the buyer's combined state, county, city and district rate, not your own location's rate.

Do I have to charge sales tax for online sales in Illinois?

Quick answer

Only after you cross economic nexus. Once you exceed $100,000 in sales into Illinois or 200 separate transactions over 12 months, you must register with the Illinois Department of Revenue and charge the buyer's destination rate.

Remote retailers pass nexus at $100,000 in sales or 200 transactions and owe destination-based ROT.

Rule summary

How Illinois treats each category.

Online sales and nexus rules in Illinois
Economic nexus — sales threshold	$100,000
Transaction-count threshold	200 separate transactions
Marketplace facilitator collection	Required — Amazon, Etsy and eBay collect on your behalf for their sales
Rate to charge	The buyer's destination rate (10.25% in covered Illinois metros)
Registration authority	Illinois Department of Revenue

Source: Illinois Department of Revenue · rates as published for 2026

This page summarizes the general rule. Every state writes exceptions for specific products, and local jurisdictions can differ from the state treatment. Confirm your situation with the Illinois Department of Revenue or a tax professional before relying on it for filing.

Combined rates in Illinois

What a taxable purchase actually costs in Illinois.

Chicago10.25%

Frequently asked

Answers pulled from the same rule set.

Do I have to charge sales tax for online sales in Illinois?: Only after you cross economic nexus. Once you exceed $100,000 in sales into Illinois or 200 separate transactions over 12 months, you must register with the Illinois Department of Revenue and charge the buyer's destination rate.
Do marketplace sales count toward the Illinois threshold?: Marketplaces collect and remit for their own sales, but most states still count those sales when measuring your $100,000 threshold. Check the Illinois Department of Revenue guidance before excluding them.
Which rate does an online seller charge in Illinois?: Illinois sources remote sales to the delivery address, so you charge the buyer's combined state, county, city and district rate, not your own location's rate.

More Illinois guides

Other Illinois rules that change the total.