This article, authored by SalesTaxSupport.com's Internet Sales Tax blogger, Sylvia Dion, was published in the December 2013 Edition of eCommerce Law & Policy (a European law journal) and discusses the 2013 Illinois Supreme Court decision in Performance Mktg. Ass'n Inc. v. Hamer, No. 114496 (Ill. 18 Oct 2013). In the article, Sylvia explains the Illinois Supreme Court's rational for holding that the Illinois "click-through" law was preempted by the federal Internet Tax Freedom Act of 2007 (IFTA) in accordance with the U.S. Constitution's Supremacy Clause. Sylvia also provides her insight as to whether the Illinois Supreme Court decision would impact the U.S. Supreme Court's (SCOTUS) decision to grant Certiorari to petitions brought forth by Amazon.com and Overstock.com, as well as how pending federal legislation that seeks to make the IFTA permanent (e.g., H.R. 3086, the Permanent Internet Tax Freedom Act, H.R. 434, the Permanent Internet Tax Freedom Act) could open the door to IFTA challenges in other states with "click-through" nexus laws.
The article has been posted to Sylvia's website per permission of the publisher, Cecile Park Publishing, and can be downloaded from her firm website by clicking on the link below:
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