Tax News

Top Story

Sales Tax Update - February 2026

by Michael T. Dillon, Esq., Dillon Tax Consulting LLC

2/18/2026

Effective January 1, 2026, a remote retailer or marketplace facilitator is required to register for Illinois sales tax (i.e., State and local Retailers' Occupation Tax (ROT)) if the retailer or facilitator makes $100,000 or more in cumulative gross receipts from sales of TPP to purchasers in Illinois during a 4 calendar quarter lookback period. Prior to this change, Illinois alternatively considered economic nexus to exist if the seller made 200 or more separate transactions for the sale of TPP to purchasers in Illinois.

With the passage of Public Act 104-0006, Illinois follows the trend of states that have ...

Wayfair: The U.S. Supreme Court Throws Out the Physical Presence Requirement for Sales Tax Nexus – What Does This Mean for Remote Sellers?

Michael T Dillon, Dillon Tax Consulting LLC

6/22/2018

As I predicted in my March 24, 2018 article “The Future of the Quill Sales Tax “Physical Presence” Nexus Standard – Part Two”, yesterday the United States Supreme Court threw out the 51 year old physical presence sales tax nexus standard, when it rendered its decision in South Dakota v. Wayfair, Inc., et al ., 585 U ...

The Future of the Quill Sales Tax “Physical Presence” Nexus Standard – Part Two

Michael T Dillon, Dillon Tax Consulting LLC

3/24/2018

In Part One of this two-part article, we discussed the physical-presence requirement for sales tax nexus, as established by the U.S. Supreme Court in the 1992 case Quill Corp. v. North Dakota, 504 U.S. 298 (1992). We also provided an overview of the Court’s decisions that led to the Quill physical-presence standard ...

The Future of the Quill Sales Tax “Physical Presence” Nexus Standard – Part One

Michael T Dillon, Dillon Tax Consulting LLC

3/7/2018

The United States Supreme Court is set to hear oral arguments on April 17, 2018, in South Dakota v. Wayfair, Inc. et. al. [South Dakota v. Wayfair Inc., et. al., 901 N.W.2d 754 (S.D. September 13, 2017); cert. granted (U.S. January 12, 2018)(No. 17-494)] At issue is whether the Court ...

Secured use of overpayments as periodic offsets against audit liability findings, nearly eliminating liability and reducing related interest on net tax resulting.

Nonprofit Organization

Contact Dillon Tax Consulting

Secured use of overpayments as periodic offsets against audit liability findings, nearly eliminating liability and reducing related interest on net tax resulting.

Nonprofit Organization

Contact Dillon Tax Consulting