Recent settlement of more than $2.4 million was reached as a result of lawsuits filed against major Illinois retailers due to their failure to collect tax on internet sales. These companies, Wal-Mart Stores Inc. and its affiliate Wal-Mart.com Inc., Target Corporation and its affiliate Target.Direct, LLC, and Office Depot, Inc. and its affiliate Viking Office Products, Inc., claim not to have collected tax on internet sales because they occurred through a separate company with no Illinois nexus. However, according to complaints filed by Illinois Attorney General Lisa Madigan, nexus was established for the internet companies when their brick-and-mortar affiliates accepted returns of merchandise purchased online by customers in Illinois. (Press Release, Illinois Attorney General Lisa Madigan, December 10, 2004)