Illinois “Click-Through” Sales Tax Preempted
The Illinois Supreme Court ruled 6-1 that the US Constitution, which makes federal laws supreme over state law, and federal “Internet Tax Freedom Act”, 47 U.S.C. § 15 ff., prohibit new state Retailers Occupation Tax and Service Use tax sections (35 ILCS 105/2(1.1) and 35 ILCS 110/2(1.1). These changed the definition of what it meant to have a taxable physical presence in Illinois to…
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