Enacted Compliance
United States (Illinois) — Illinois remote retailer amnesty
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
- Enacted
- Effective
- 1 August 2026
- Verified
- Fetched from official source · high confidence
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.