When Illinois went to a market based sourcing regime for services for tax years ending on or after December 31, 2008, the General Assembly granted authority to the Illinois Department of Revenue (DOR) to promulgate regulations to determine where specific types of services are received.
Although the DOR has yet to adopt regulations on where general services are received, on June 5, 2012, the DOR adopted a regulation providing guidance on sourcing sales for publishing and advertising services, including Internet publishing.
The regulation provides for the use of a "circulation factor," which includes a taxpayer election to use Internet rating statistics to compute the circulation factor. The regulation is applicable for tax years ending on or after December 31, 2008. [86 Ill. Admin Code § 100.3373].