Illinois Tax Talk: Substantially Similar To South Dakota?

By Christopher Lutz and Samantha Breslow (June 27, 2018, 12:57 PM EDT) -- The commerce clause and interstate commerce were thrust into the spotlight last week, as the United States Supreme Court reversed the long-standing physical presence standard for sales tax nexus. As states and businesses begin to grapple with the ramifications of the Supreme Court's decision in South Dakota v. Wayfair Inc.[1] it will be important to assess each state's nexus statutes and regulations in light of Justice Anthony Kennedy's opinion. In this article, we will provide the context leading up to the Wayfair decision and will focus specifically on how the decision may impact Illinois' recently adopted economic nexus legislation....

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