Illinois Sales Tax Guide for E-commerce Sellers

Rate structure

Illinois's state rate is 6.25%; the combined state + local rate ranges from 6.25–11%. Sourcing: Destination (remote) / Origin (in-state).

COMPONENTRATENOTES

State rate6.25%MyTax Illinois general statewide rate

Local taxes6.25–11%State 6.25% + home-rule, county, transit and special-district rates by delivery location (ST-2 by IDOR location code).

ReturnForm ST-1 + Schedule ST-2Form ST-1 + Schedule ST-2 (by site location)

Economic nexus threshold

You must register and collect once your Illinois sales reach $100,000, measured over the preceding 12 months. There is no transaction-count threshold. 200-transaction test removed 2026-01-01; measured on the preceding 12 months, re-tested quarterly. Sales made through a marketplace facilitator do not count toward the remote seller's threshold — only your direct sales do.

Where you stand: SalesTax50 tests your imported sales against this exact rule and flags Illinois as Approaching or Exceeded on your Nexus page — check my nexus free →

Filing frequency

MyTax Illinois assigns a filing frequency at registration based on expected tax liability and adjusts it over time. Frequencies used in Illinois: Monthly · Quarterly · Annual.

Due dates

Returns are due on the 20th of the month following the period. When the due date falls on a weekend or holiday it moves to the next business day.

Late filing: 2% (1–30 days) up to 20% late-payment penalty plus late-filing penalty and interest.

Marketplace facilitator rules

Since January 2020, marketplace facilitators (Amazon, eBay, Walmart, TikTok Shop) collect and remit Illinois tax on your marketplace sales. How Illinois treats them:

Who collects?Facilitatoron marketplace orders; you collect on Shopify / your own site.

Count toward nexus?Noonly your direct sales are tested against the remote-seller threshold.

Do you still file?YesYes — a registered seller still files, even for periods where all sales were through marketplaces (a zero or marketplace-only return).

How reported?Not reportedNot on the remote retailer's ST-1 — the facilitator reports them.

Direct salesYou collectShopify, your own site, invoices — you collect and remit on your return.

Marketplace treatment changes state by state and year by year — SalesTax50 separates marketplace and direct sales automatically, but confirm with Illinois Dept. of Revenue when in doubt.

Filing portal & AutoFile

Illinois returns are filed through mytax.illinois.gov. Login verification: Emails a one-time code. SalesTax50 AutoFile prepares the Form ST-1 + Schedule ST-2 from your imported sales — you review and approve every return before it is submitted.

FAQ

Do I need a Illinois permit if I only sell on Amazon?

If you exceed the $100,000 threshold with your direct (non-marketplace) sales or have physical presence (including inventory in Illinois warehouses), yes — you must register even though Amazon collects for you.

What if I sell on Shopify and TikTok Shop?

TikTok Shop collects as a marketplace facilitator; Shopify does not. You collect on Shopify orders and report both streams on your MyTax Illinois return — SalesTax50 separates them automatically.

Does SalesTax50 file Illinois returns automatically?

Yes — AutoFile prepares your Form ST-1 + Schedule ST-2 from imported sales; you approve every return before it is submitted, and a $99 one-time state setup configures your existing Illinois permit.

Remote seller vs. in-state retailer?

Since 2021 remote sellers over the threshold collect destination-based state + local ROT; in-state retailers use origin sourcing. SalesTax50 files the destination schedule automatically.

This guide is general information for e-commerce sellers, not tax advice. Rates, thresholds and due dates change — confirm with Illinois Dept. of Revenue before relying on them.

Let AutoFile handle your Illinois returns

Prepared and checked for you — you approve before anything is filed.

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