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Illinois
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At A Glance
State Help Line
1-800-732-8866
State Sales Tax Rate
6.25%
Local Sales Tax Rate
Varies by location; use the MyTax Illinois Tax Rate Finder
Local Filing
No
Economic Nexus Amount
$100,000 or more in Illinois cumulative gross receipts from sales of tangible personal property; 200-transaction test removed January 1, 2026
State Website
Taxability overview
Catagory General Taxability
Clothing / Jewelry
Taxable
Services
Prepared Food
Not Taxable
Taxable
Businesses making Illinois retail sales generally must register with IDOR. Beginning January 1, 2026, a remote retailer meets the tax-remittance threshold at $100,000 or more of cumulative gross receipts from Illinois sales of tangible personal property during the applicable lookback period.
Registration Information
Register with the Illinois Department of Revenue through MyTax Illinois or Form REG-1.
No registration fee
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