Illinois Supreme Court rules click-through nexus law pre-empted by Internet Tax Freedom Act

October 2013


On October 18, 2013, in a 6-1 decision, the Illinois Supreme Court affirmed the circuit court's summary judgment finding that the state’s click-through nexus law is pre-empted by the federal Internet Tax Freedom Act's prohibition against ‘discriminatory taxes on electronic commerce.’ The court did not reach the issue regarding whether the click-through nexus provision violated the US Commerce Clause.

Contact us

Peter Michalowski
National SALT Practice Leader
Tel: +1 (646) 471 5259

Follow us