A big surprise coming out of Cook County today, overturning Illinois' Amazon Tax Law -
Cook County Circuit Court Judge Robert Lopez Cepero said in court Wednesday that the Illinois law violated the commerce clause of the U.S. Constitution, which limits who a state can tax, and that the law conflicted with the federal Internet Tax Freedom Act, which prohibits some types of Internet-related taxes. He directed parties to draft an order reflecting his opinion.
The quick decision Wednesday was unexpected, even to officials of the Performance Marketing Association, said PMA Executive Director Rebecca Madigan. “The judge pointed out and agreed with us that the state overreached its boundaries in trying to regulate interstate commerce,” Madigan said. “We…believe it paves the way for Internet marketing affiliates to get back in business in Illinois.”
However, the battle has just begun, said David Vite, president of the Illinois Retail Merchants Association, which supports the law. “This is the first step in a very long battle,” Vite said. “We have seen local judges be overturned regularly on these kinds of questions.”
More about this on the Chicago Tribune.