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Illinois Introduces Marketplace Fairness Act – Tax & Accounting Blog

Illinois could require remote retailers to collect sales tax when they meet certain sales thresholds in Illinois. A bill providing for such thresholds, called the Marketplace Fairness Act, was introduced in the Illinois Senate.

Illinois Marketplace Fairness Act

The Illinois Marketplace Fairness Act would treat a remote seller as doing business in Illinois if:

  • its sales of property to customers in Illinois were $100,000 or more; or
  • it enters into 200 or more sales transactions in Illinois.

The remote seller law would be effective January 1, 2019.

South Dakota v. Wayfair

The proposed thresholds are similar to those in South Dakota v. Wayfair, Inc., Docket No. 17-494, for which the U.S. Supreme Court granted certiorari.

S.B. 2577, introduced into the Illinois Senate on February 7, 2018

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Author: CCHTaxGroup

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