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Performance Marketing Assn v. Hamer

 
 Volume/Number:  2013 October 18 
 Issuing Agency:   
 Description:  The ability of out-of-state merchants to make sales to Illinois consumers without collecting and remitting sales or use taxes to the State of Illinois caused Illinois retailers, large and small, to ask the state legislature to level the playing field. The result was a taxing statute that became effective in 2011 and which has been called the click-through nexus law. 
 Date Created:  11-21-2013 
 Agency ID:  114496 
 ISL ID:  000000064980   Original UID: 182964 FIRST WORD: Performance