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Daily Tax Report: State

Illinois Fails to Fix Double Taxation of Marketplace Sellers

Jan. 13, 2021, 8:56 PM

A glitch in Illinois’ law addressing taxes on e-commerce sales that allowed some transactions to be taxed twice will limp forward after the General Assembly failed to pass fix-it legislation on Wednesday, the final day of a lame duck legislative session.

Illinois’ marketplace law and regulations, created in the aftermath of the U.S. Supreme Court’s groundbreaking 2018 ruling in South Dakota v. Wayfair, shifted the duty to collect and remit the use tax to marketplace facilitators—large online sales websites such as Amazon and Etsy—rather than sellers which use such platforms. In-state marketplace sellers, however, were still required to...

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