Bill S.B. 1783
This bill would amend the Illinois Use Tax Act such that a “retailer maintaining business in this State” and “serviceman” would include retailers and servicemen having any representative, agent, salesperson, canvasser, independent contractor, or solicitor operating in this State under the authority of the retailer or the serviceman or its subsidiary for the purpose of selling, delivering, installing, assembling, or taking orders for any tangible personal property.
However, maintaining an advertising link on a website would not be sufficient to qualify the serviceman or retailer as maintaining a place of business in Illinois.
