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Synopsis As Introduced Amends the Use Tax Act and the Service Use Tax Act. Provides that, if a retailer or serviceman makes a sale to purchaser in Illinois from outside of Illinois, then that retailer or serviceman is considered to be "maintaining a place of business in this State" if (1) the cumulative gross receipts from sales of service to purchasers in Illinois are $150,000 or more; or (2) the retailer or serviceman enters into 200 or more separate transactions for sales of service to purchasers in Illinois. Provides that the amendatory Act may be referred to as the Marketplace Fairness Act. Effective immediately.
Senate Committee Amendment No. 1 Provides that the retailer or serviceman is considered to be "maintaining a place of business in this State" if the cumulative gross receipts from sales of service to purchasers in Illinois are $100,000 or more (in the introduced bill, $150,000 or more).
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