In the lawsuit filed by the Performance Marketing Association (PMA) claiming Illinois P.A. 96-1544 which was effective July 1, 2011 is unconstitutional, an Illinois judge ruled in favor of the PMA in their court case challenging the Illinois click-through nexus law pertaining to sales and use tax. The judge ruled that the law violates the Commerce Clause of the U.S. Constitution and that the activity described in the statute does not establish nexus. The judge ruled that the statute is premature, given the Congressional moratorium related to internet tax fairness. For more information regarding the Illinois statute regarding Affiliate and Click Through Nexus see our prior news item. For an update to this news item, click here. (Performance Marketing Association, Inc. v. Hamer, Director, Illinois Department of Revenue, Circuit Court of Cook County, Illinois County Department, Law Division, 2011 CH 26333, May 7, 2012)