SB 3353

Abstract

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that a retailer or serviceman is considered to be (i) maintaining a place of business in the State and (ii) engaged in selling personal property at retail in the State if the retailer or serviceman solicits business within the State through employees, independent contractors, agents, or other representatives. Provides that a retailer or serviceman is presumed to be soliciting business through an employee, independent contractor, agent, or other representative if the retailer or serviceman enters into an agreement with a resident of this State under which the resident, for a commission or consideration, directly or indirectly refers potential customers, whether by a link on an Internet website or otherwise, to the retailer or serviceman, if the cumulative gross receipts from sales by the retailer or serviceman to customers in the State who are referred to the retailer by all residents with this type of an agreement with the retailer is in excess of $10,000 during the preceding 4 quarterly periods ending on the last day of February, May, August, and November. Provides that the presumption may be rebutted by proof that the resident with whom the retailer or serviceman has an agreement did not engage in any solicitation in the State on behalf of the retailer or serviceman that would satisfy the nexus requirement of the United States Constitution during the 4 quarterly periods in question.