Illinois enacts nexus expansion

myStateTaxOffice
Illinois enacted legislation that expands the definition of a "retailer maintaining a place of business in the state" to include a retailer that has a contract with a person located in the state under which the person, for a commission or other consideration, directly or indirectly refers potential customers to the retailer by a link on the person's Internet website. However, this provision applies only if the cumulative gross receipts from sales of tangible personal property by the retailer to customers referred to it by all persons in the state under such contracts exceed $10,000 during the preceding four quarterly periods ending on the last day of March, June, September and December. The legislation takes effect on July 1, 2011, and applies to the Use Tax Act and the Service Use Tax Act. [H.B. 3659, enacted 3/10/11]


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