News & Analysis as of

Internet Taxation Click-Through Nexus

Skadden, Arps, Slate, Meagher & Flom LLP

"City of Chicago Expands Tax Reach to Internet Services"

On June 9, 2015, the city of Chicago released two rulings that significantly expand the city’s 9 percent gross receipt tax to charges for cloud computing and other services delivered over the Internet. The first ruling (City...more

Baker Donelson

Spotlight on SALT: Illinois Supreme Court Invalidates the State's "Click-Through Nexus" Statute Under the Internet Tax Freedom Act

Baker Donelson on

Illinois joined a number of other states in 2011 and enacted a "click-through nexus" statute targeting internet retailers for sales and use tax collection obligations. Under the Illinois and similar statutes enacted in other...more

Levenfeld Pearlstein, LLC

Illinois Supreme Court Invalidates 'Amazon' Sales Tax Law: Now What?

The Illinois Supreme Court, affirming a lower court decision, invalidated the state's "click-through" nexus law. This law required out-of-state Internet retailers who use in-state web marketing "affiliates" to collect sales...more

Eversheds Sutherland (US) LLP

Illinois Click-Through Nexus Law Preempted by the Internet Tax Freedom Act

In a 6-1 decision, the Illinois Supreme Court affirmed an Illinois Circuit Court holding that Illinois Public Act 96-1544 (The Click-Through Nexus Act), requiring out-of-state retailers to collect and remit use tax, violates...more

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