The Illinois Department of Revenue ruled that an out-of-state retailer was maintaining a place of business in Illinois and was required to collect and remit use tax from its Illinois customers. A retailer is considered to maintain a place of business in Illinois if it has an agent or other representative operating in Illinois under its authority. To meet the requirement, the place of business or agent or other representative may be located in Illinois temporarily or permanently. The retailer had sales representatives that regularly appeared at trade shows in Illinois to take orders for the retailer’s products. The retailer claimed that the products were sold by independent contractors, not agents, and that the contractors worked on consignment but did not provide proof to back up the claim. Notices of tax liability issued by the department were valid because they were issued before the applicable statute of limitations had run. If a taxpayer fails to file a use tax return, as in this case, the applicable statute of limitations is six years. The department issued the notices of tax liability within six years of the date the retailer incurred the liabilities. The retailer did not show that the three-year statute of limitations, applicable if a use tax return is filed, applied. (Administrative Hearing Decision No. UT 13-01, Illinois Department of Revenue, January 24, 2013)