From 1 January 2026 a remote retailer (an out-of-state retailer selling tangible personal property to Illinois purchasers without physical presence) is subject to State and local Retailers' Occupation Tax, sourced to the destination, only if it has $100,000 or more in cumulative gross receipts from sales of tangible personal property to Illinois purchasers during the look-back period (as at 1 October 2026). Public Act 104-0006 removed the former alternative test of 200 or more separate transactions. A retailer fulfilling any order from Illinois inventory is not a remote retailer.
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