As of January 1, 2026, Illinois simplified its economic nexus standard by eliminating the transaction count threshold. Remote sellers will no longer trigger sales tax nexus based on the number of transactions alone. Instead, nexus will be determined solely by annual gross sales into Illinois, aligning the state more closely with a revenue-based approach.
For growing businesses, this change reduces complexity—but it doesn’t eliminate risk. If your Illinois sales exceed the state’s dollar threshold, registration and ongoing compliance are still required. Now is a good time to revisit your nexus footprint, confirm where you’re exposed, and make sure your sales tax strategy keeps pace with your growth.