{"id":8465,"date":"2026-10-13T20:03:25","date_gmt":"2026-10-13T18:03:25","guid":{"rendered":"https:\/\/leyton.com\/us\/?post_type=article&p=8465"},"modified":"2026-10-13T20:03:27","modified_gmt":"2026-10-13T18:03:27","slug":"few-weeks-left-illinois-remote-retailer-tax-amnesty-program","status":"publish","type":"article","link":"https:\/\/leyton.com\/us\/insights\/articles\/few-weeks-left-illinois-remote-retailer-tax-amnesty-program\/","title":{"rendered":"Few Weeks Left: Illinois Remote Retailer Tax Amnesty Program"},"content":{"rendered":"\n
Illinois is running a Remote Retailer Tax Amnesty Program through October 31, 2026. It lets out-of-state sellers settle past Illinois sales tax without penalties or interest.<\/p>\n\n\n\n
Remote sellers with no physical presence in Illinois that owe unpaid Retailers\u2019 Occupation Tax on sales made from January 1, 2021 through June 30, 2026. Generally, the seller must have exceeded Illinois economic nexus thresholds, measured by either sales dollars or transaction count.<\/p>\n\n\n\n
Sellers that never registered in Illinois, are unsure what they owe, or lack records tying past sales to specific delivery locations.<\/p>\n\n\n\n
Future audits can result in assessments of tax, penalties, and interest. Illinois may apply a rate of up to 15% when it cannot establish where a sale was delivered.<\/p>\n\n\n\n
Voluntary disclosure programs outside the amnesty may suit some sellers better. The programs differ, so they should be compared before choosing.<\/p>\n\n\n\n
The program is for remote sellers with no physical presence in Illinois that never paid Illinois sales tax on sales made from January 1, 2021 through June 30, 2026. Generally, you must have passed the state\u2019s economic nexus thresholds, based on either total Illinois sales or the number of Illinois transactions.<\/p>\n\n\n\n
Illinois sales tax varies by delivery address, and many remote sellers never built systems to track it. The amnesty offers a simpler route: pay past-due tax at one statewide rate, 9.0% for most goods or 1.75% for qualifying food, drugs, and medical supplies. The state waives all penalties and interest.<\/p>\n\n\n\n
That matters most if you:<\/p>\n\n\n\n
With the deadline close, confirm whether you have nexus, estimate your exposure, and decide which program fits. Contact Leyton\u2019s SALT<\/a> <\/strong>team to review your situation and prepare the filings.<\/p>\n","protected":false},"excerpt":{"rendered":" Illinois is running a Remote Retailer Tax Amnesty Program through October 31, 2026. It lets out-of-state sellers settle past Illinois sales tax without penalties or interest. Who qualifies Remote sellers with no physical presence in Illinois that owe unpaid Retailers\u2019 Occupation Tax on sales made from January 1, 2021 through June 30, 2026. Generally, the […]<\/p>\n","protected":false},"author":72,"featured_media":8506,"menu_order":0,"comment_status":"open","ping_status":"open","template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[429,431],"tags":[455],"expertise":[374],"class_list":["post-8465","article","type-article","status-publish","format-standard","has-post-thumbnail","hentry","category-state-local-tax-salt-en","category-state-and-local-tax-salt-en","tag-salt-en","expertise-state-and-local-tax-salt"],"acf":[],"yoast_head":"\n