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Legal Opinion

Performance Marketing Ass'n, Inc. v. Hamer

Illinois Supreme Court

Decided November 24, 2013No. 114496PublishedCited by 12 opinions

1Opinion of the Court

ILLINOIS OFFICIAL REPORTS Supreme Court Performance Marketing Ass’n v. Hamer,

2013 IL 114496

Caption in Supreme PERFORMANCE MARKETING ASSOCIATION, INC., Appellee, v. Court: BRIAN HAMER, Director of Revenue, Appellant. Docket No. 114496 Filed October 18, 2013 Held The federal Internet Tax Freedom Act, which prohibits discriminatory (Note: This syllabus taxes on electronic commerce, preempts Illinois’ statutory attempt to constitutes no part of require retailers from other states to collect and remit sales or use taxes the opinion of the court to Illinois if they utilize click-through performance…

2Cases cited36 opinions

  1. Gregory v. AshcroftSupreme Court of the United States · 1991
  2. Maryland v. LouisianaSupreme Court of the United States · 1981
  3. Arizona v. United StatesSupreme Court of the United States · 2012
  4. Crosby v. National Foreign Trade CouncilSupreme Court of the United States · 2000
  5. Riegel v. Medtronic, Inc.Supreme Court of the United States · 2008

31 more not listed; retrieve them via the Exa API.

3Cited by12 opinions

  1. Performance Marketing Association, Inc. v. HamerIllinois Supreme Court · 2013
  2. People v. GunnAppellate Court of Illinois · 2023
  3. Daley v. TeruelAppellate Court of Illinois · 2018
  4. Gartner, Inc. v. Wa State Dept. Of RevenueCourt of Appeals of Washington · 2020
  5. Martinez v. Cook County State's Attorney's OfficeAppellate Court of Illinois · 2018

7 more not listed; retrieve them via the Exa API.

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