Illinois DOR Eliminates Destination-Based Retailers’ Sales Tax Threshold Effective January 2026

The Illinois Department of Revenue (DOR) has issued an informational bulletin stating that, effective Jan. 1, 2026, it will eliminate the 200-transaction threshold for remote retailers and marketplace facilitators regarding the collection of destination-based sales tax. Remote sellers will be required to collect and remit this tax, regardless of transaction volume. If a taxpayer fails to provide sufficient information to determine the proper tax location for their sales, the DOR will assess tax on those sales at a rate of 15 percent for undetermined locations. [Il. Dep’t of Revenue, Informational Bulletin FY 2026-12, 02/09/26]

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