Illinois bill to make transfers via the internet taxable.

The Illinois Senate has introduced a bill that would make all “internet transfers” subject to Illinois use tax. The internet transfers would be included in the definition of “sale at retail”, making it subject to the retailers’ occupation tax and service occupation tax as well. Retailers who solicit orders for tangible personal property would be a “retailer maintaining a business in this state.” (S.B. 631, introduced February 19, 2003)

Posted on March 15, 2003