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Taxing Online Sales

By Marcelo Halpern, Amanda Weare, and Lauren Matecki
May 27, 2011

On March 10, 2011, Illinois Governor Patrick Quinn signed the “Main Street Fairness Act,” 35 Ill. Comp. Stat. 105/2 (2011), into law, making Illinois one of a growing number of states seeking to collect sales tax revenues from a retail market traditionally beyond their reach ' the world of online commerce ' by focusing on the role of local online marketing affiliates. Given Illinois' $13 billion budget deficit, the measure is hailed by supporters as a means for the state to collect taxes on online purchases ' and to help local brick-and-mortar businesses compete with online retailers. At the same time, the measure has been harshly criticized by online merchants who contend that it is an unconstitutional intrusion on interstate commerce, and by policy analysts who question its ability to raise tax revenues.

The 'Amazon.com Tax'

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