Publications

Performance Marketing Association, Inc. v. Hamer

Illinois Supreme Court
Civil Court
Retailers’ Occupation Tax Act
Citation
Case Number: 
2013 IL 114496
Decision Date: 
Friday, October 18, 2013
District: 
1st Dist.
Division/County: 
Cook Co.
Holding: 
Circuit court affirmed.
Justice: 
BURKE
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.)