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Chicago Weighs In on Wayfair Nexus, Permits Limited Safe Harbor

By Breen Schiller & Charles Capouet on January 21, 2021
Posted in In the News, Noteworthy Cases

In response to numerous inquiries, the Chicago Departments of Finance and Law issued an Information Bulletin on their application of nexus to Chicago taxes in light of Wayfair v. South Dakota, 585 U.S. __, 138 S. Ct. 2080 (2018). Illinois has adopted an economic nexus standard by which out-of-state retailers making sales of tangible…

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