Easily navigate through all 47 sets of unique Nexus laws.

The Complete State-by-State Nexus Guide

Illinois

Physical Nexus in Illinois

A business is considered to have physical nexus if …

  • It has a retail store in the state
  • It has a warehouse in the state
  • It houses inventory or stores property for sale in the state
  • Traveling salespeople or representatives are regularly present in the state

A business may be considered to have physical nexus if …

  • Representatives attend a trade show in the state for the purpose of taking orders or making sales. There are some exemptions.

Not sure? Call Peisner Johnson at 800.940.9433

Economic Nexus in Illinois

A business is considered to have economic nexus in Illinois if it made $100,000 or more in sales OR reached 200 transactions. This threshold applies to the preceding 12 months; however, it is determined on a quarterly basis.

Additional exclusions exist for property listed within the state.

What’s included?

  • Tangible personal property delivered into the state
  • Sales made through a non-collecting marketplace
  • Exempt sales (except wholesale sales)

What’s not included?

  • Sales made through a registered marketplace facilitator
  • Exempt services