Tax & Accounting Blog

Illinois Passes Sales Tax Click-Thru Nexus Bill

Indirect Tax, Sales and Use Tax January 13, 2011

The Illinois General Assembly got the year off to a quick start by by passing a click-thru nexus bill on January 6Th. HB3659 will treat certain out-of-state sellers as retailers or servicemen that maintain a place of business in Illinois for salesuse tax purposes. Those sellers will therefore be responsible for collecting use or service use tax on items or services sold for use in Illinois. The law will go into effect on July 1st if signed by Governor Quinn. He is expected to either sign or veto the bill by next week.

The full text of the bill can be viewed at: www.ilga.gov/legislation/billstatus.asp