Illinois (Nov. 2014)
In August, the governor signed a new click-through nexus law (SB0352) that will take effect January 2015. This law replaces previous legislation that was deemed unconstitutional in 2013 by the Illinois Supreme Court. The revised law states that nexus is established in Illinois if a retailer has a contract with in-state residents to refer Illinois customers to their company with the goal of selling a product or service to those customers. The difference between this new law and previous legislation is that it includes both online and offline referrals and does not discriminate against electronic commerce.
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