Illinois Supreme Court
Civil Court
Retailers’ Occupation Tax Act
Public Act 96-1544, which amended definition, in Illinois Use Tax and Service Use Tax Acts, of a retailer or servicemen maintaining a place of business in this state includes retailers out of state who sell to to persons in Illinois through the Internet. These definition provisions are expressly preempted by the federal Internet Tax Freedom Act (IFTA), as they impose a discriminatory tax on electronic commerce within meaning of IFTA, and are therefore void and unenforceable. (KILBRIDE, FREEMAN, THOMAS, GARMAN, and THEIS, concurring; KARMEIER, dissenting.)