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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Puppies and Piranhas

Our current header (temporary, pending artist input on the real logo) shows Perdita the wild eyed and her brother Pip dismembering my boot and shoelaces this January. This was a direct result of deciding to be a host home for foster dogs for Chicagoland Dog Rescue. (http://chicagolanddogrescue.org/).  The difference between puppies and piranhas, we discovered,…

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