WAYFAIR Update - Illinois responds
In light of the Wayfair decision, states are continuing to refine their specific nexus standards. The latest to pass sales tax legislation related to remote sellers is Illinois. Consistent with Wayfair, effective beginning October 1, 2018, Illinois enacted selling thresholds requiring retailers with no physical presence in Illinois to register, collect and remit sales and use tax if the cumulative gross receipts from sales of tangible personal property to purchasers in Illinois are $100,000 or more, or the retailer enters into 200 or more separate transactions for the sale of tangible personal property to purchasers in Illinois. Prior to the October 1, 2018, remote retailers had to have a physical presence in Illinois before they were required to collect Use Tax.
Remote sellers should note if they have $100,000 or more of sales, or 200 or more separate transactions, to Illinois residents, they are required to collect and remit sales tax to Illinois effective October 1, 2018. There are further states which have not yet responded to Wayfair.