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News – Monday, January 5, 2026
FY 2026-13, Service Occupation Tax Changes
Effective January 1, 2026,
- The 200-transaction threshold will no longer apply to either out-of-State servicepersons who maintain a place of business in Illinois and make sales to Illinois purchasers, or to marketplace facilitators, that transfer tangible personal property (TPP) to Illinois purchasers as part of a sale of service.
- Servicepersons maintaining a place of business in this State are subject to destination-based sourcing on sales of service that would otherwise be sourced outside of this State.
See Informational Bulletin FY 2026-13, Service Occupation Tax Changes, for more information.