Taxing Online Sales ' The 2012 Update

As an update to our article in the June 2011 issue, this article highlights important case developments and new legal trends that have emerged with respect to the collection of state sales taxes by online retailers, as well as a general overview of online sales taxes and the constitutionality of click-through affiliate relationships.

15 minute read May 31, 2012 at 10:37 AM
By
Marcelo Halpern, Amanda Weare And Lauren Matecki
Taxing Online Sales ' The 2012 Update

In an important victory for online retailers, in April of this year a federal circuit court judge struck down Illinois' recently enacted “Main Street Fairness Act,” 35 Ill. Comp. Stat. 105/2 (2011), as violating the Commerce Clause of the U.S. Constitution.

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