Illinois – IL Supreme Court rules “Click-Through” Nexus Law Unconstitutional

SALT Report 3121 – In a ruling issued on 10/18/13, the Illinois Supreme Court agreed with a lower circuit court that the Illinois “Click-Through” nexus law, which was enacted in 2011 via Public Act 96-1544, is unconstitutional.  The plaintiff’s in this case citing the Federal Internet Tax Freedom Act as well as the commerce clause of the United States Constitution as the basis of their challenge.

For Further Information:                    

Performance Marketing Ass’n v. Hamer, 2013 IL 114496 – Summary

Performance Marketing Ass’n v. Hamer –  Full Text

Public Act 096-1544 (HB 3659)

Bloomberg BNA – Weekly Round-Up: ‘Click Through’ Nexus Law Struck Down in Illinois

Journal of Accountacy – Internet Tax Freedom Act preempts Illinois click-through nexus law