Illinois opens a remote-retailer amnesty with flat rates
This page records one dated change. For the rules in United States as they stand today, see the United States guide →
- Jurisdiction
- United States (Illinois)
- Tax
- Sales Tax
- Change type
- Compliance
- Status
- In force
- Announced
- 1 August 2026
- Effective
- 1 August 2026
- Authority
- Illinois Department of Revenue
- Verified
- Fetched from official source · high confidence
Remote retailers meeting the Illinois economic-nexus threshold with unpaid Retailers’ Occupation Tax for 1 January 2021 to 30 June 2026. One MyTax Illinois application between 1 August and 31 October 2026 waives all interest and penalties and swaps destination-based rate calculation for flat 9% and 1.75% rates.
The Illinois Department of Revenue opened a 2026 Remote Retailer Tax Amnesty Program: eligible remote retailers (those meeting the economic-nexus threshold) may file a single application through MyTax Illinois between 1 August and 31 October 2026 to settle unpaid Retailers' Occupation Tax for reporting periods from 1 January 2021 through 30 June 2026, with all interest and penalties waived and simplified flat rates of 9% on general merchandise and 1.75% on qualifying food and drugs in place of destination-based rate calculation.
What changed in detail
The Illinois Department of Revenue opened a 2026 Remote Retailer Tax Amnesty Program: eligible remote retailers (those meeting the economic-nexus threshold) may file a single application through MyTax Illinois between 1 August and 31 October 2026 to settle unpaid Retailers’ Occupation Tax for reporting periods from 1 January 2021 through 30 June 2026, with all interest and penalties waived and simplified flat rates of 9% on general merchandise and 1.75% on qualifying food and drugs in place of destination-based rate calculation.
Proof
File the Remote Retailer Amnesty Application electronically through MyTax Illinois between August 1, 2026, through October 31, 2026.
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