State Tax Day - Current, S.15, Illinois—Sales and Use Tax: Guidance Issued on Remote Retailer Amnesty Program, (Jun 10, 2026)

Illinois issued guidance on the sales and use tax amnesty program for remote retailers that runs from August 1, 2026, to October 31, 2026. The program applies to unpaid tax liabilities from January 1, 2021, to June 30, 2026. Eligible remote retailers must register with the Illinois Department of Revenue and use the MyTax Illinois platform to electronically file and pay taxes. The simplified sales tax rates are:

• 9% for general merchandise; and

• 1.75% for sales of items normally subject to the 1% tax rate, including food for off-site consumption, prescription and nonprescription medicines, drugs and medical devices.

Illinois will waive and not seek to collect interest and penalties from taxpayers who pay all outstanding tax liabilities during the amnesty period. The guidance includes information on repayment plans due to financial hardship, the use of tax overpayments or credits, and penalties or fees excluded from the amnesty program.

Informational Bulletin FY 2026-28, Illinois Department of Revenue, June 2026, ¶404-255