Illinois Houses Pass Amazon Nexus Law!

Posted by accountingweb on Jan 10 2011 2147 printer friendly

Illinois has joined the "Amazon" nexus bandwagon in 2011. This week, HB3659 and Amendment 3 passed both Houses of Congress. It is now up to the Governor to sign.

If the Governor signs it into law, Illinois would join New York, North Carolina, and Rhode Island in imposing sales tax nexus and collection responsibilities on Internet retailers with unrelated in-state affiliates that have a link on their website to the Internet retailer. See earlier posts for details.

The specific details in Amendment 3 and HB3659 are as follows:

Amazon Nexus LawBeginning July 1, 2011, a retailer having a contract with a person located in this State under which the person, for a commission or other consideration based upon the sale of tangible personal property by the retailer, directly or indirectly refers potential customers to the retailer by a link on the person's Internet website. The provisions of this paragraph shall apply only if the cumulative gross receipts from sales of tangible personal property by the retailer to customers who are referred to the retailer by all persons in this State under such contracts exceed $10,000 during the preceding 4 quarterly periods ending on the last day of March, June, September, and December. Commissioned Agent / Similar Products Nexus LawBeginning July 1, 2011, a retailer having a contract with a person located in this State under which: the retailer sells the same or substantially similar line of products as the person located in this State and does so using an identical or substantially similar name, trade name, or trademark as the person located in this State; and the retailer provides a commission or other consideration to the person located in this State based upon the sale of tangible personal property by the retailer. The provisions of this paragraph shall apply only if the cumulative gross receipts from sales of tangible personal property by the retailer to customers in this State under all such contracts exceed $10,000 during the preceding 4 quarterly periods ending on the last day of March, June, September, and December. For a complete copy of Amendment 3 to HB3659 goto ILLINOIS AMAZON LAW.

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