Path: utzoo!attcan!utgpu!jarvis.csri.toronto.edu!mailrus!tut.cis.ohio-state.edu!dsacg1!dsacg3!nts0302
From: nts0302@dsacg3.UUCP (Bob Fisher)
Newsgroups: comp.sys.ibm.pc
Subject: Re: MAIL ORDER IN IL is DEAD.
Message-ID: <1574@dsacg3.UUCP>
Date: 21 Aug 89 11:54:52 GMT
References: <1734@westmark.UUCP>
Organization: Defense Logistics Agency Systems Automation Center, Columbus
Lines: 26

I don't know about Illinois *requiring* mail order firms from other states
to report sales to Illinois residents, but...

It has been a long time since I studied the Uniform Commercial Code in
college, but when I did, the point of sale was considered to be with the
caller, not the business.  That puts the point of sale in Illinois (or
wherever).  Illinois has the *right* to tax the sale.  The resident has
the *responsibility* to report the sale and pay the tax.  This is where
people have been getting away with it.  They don't report it.  If Illinois
finds out about it, you'd better believe that they can assess the tax and
penalties.

Illinois can't *force* out of state companies to collect and remit the
tax unless they have an office within the state.  But they can and
probably do *buy* the sales records for Illinois from the major mail
order firms or maybe even the major credit card companies.  It might
seem expensive, but think of the extra tax revenue it provides.

As for all the different tax rates someone mentioned in New York, it
would depend on the wording of the law if the tax collected must include
city and county taxes.
-- 
Bob Fisher (osu-cis!dsacg1!bfisher) 614-238-9071 (Autovon 850-9071)
From the Internet: bfisher%dsacg1.uucp@daitc.arpa
US Defense Logistics Agency Systems Automation Center
DSAC-TSX, Box 1605, Columbus, OH 43216-5002