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. MKT: Marketplace sales excluded from the remote-retailer threshold. 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 —
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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, Etsy, TikTok Shop) collect and remit Illinois tax on your marketplace sales. How Illinois treats them:
Who collects?Facilitatoron marketplace orders; you collect on direct Shopify store orders (not TikTok / Facebook & Instagram orders routed through Shopify), WooCommerce, or 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 collectdirect Shopify store orders, WooCommerce, your own site, invoices — you collect and remit on your return.
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.
What about WooCommerce and Etsy?
Same split: Etsy collects as a marketplace facilitator; WooCommerce is your own store, so you collect on WooCommerce orders. Connect both and SalesTax50 keeps the marketplace and direct streams separate on your MyTax Illinois return.
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 setting up your existing Illinois permit is included at no extra charge.
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.
Let AutoFile handle your Illinois returns
Prepared and checked for you — you approve before anything is filed.
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