Illinois has enacted legislation that repeals the state’s click-through nexus and affiliate nexus provisions, effective June 28, 2019. The state’s affiliate nexus legislation took effect on July 1, 2011. The state’s click-through nexus legislation took effect on January 1, 2015. The new legislation removes from the definition of “Retailer maintaining a place of business in this State” those retailers who fall under the previous click-through and affiliate nexus provisions. (S.B. 690, Laws 2019)
Update: On December 13, 2019, Illinois Gov. J.B. Pritzker signed legislation that re-enacts the state’s click-through nexus and affiliate nexus provisions, effective January 1, 2020. Affected out-of-state retailers will want to monitor their sales into Illinois to determine if they meet the thresholds of the state’s click-through nexus and/or affiliate nexus provisions and are therefore required to register to collect and remit sales tax in Illinois. (P.A. 101-0604 (S.B. 119), Laws 2019)