Kean v. Wal-Mart Stores, Inc.

Plaintiff Nancy Kean and plaintiff-intervenor Chip Russell (collectively plaintiffs) filed complaints against Wal-Mart Stores, Inc., WalMart.com, U.S.A., LLC, and Wal-Mart Associates, Inc. (collectively Wal-Mart), alleging that Wal-Mart violated Illinois law by charging an unauthorized sales tax upon shipping charges for goods purchased through its Web site. The trial court dismissed their complaints, finding that under the facts as alleged by plaintiffs, the shipping charges were subject to sales tax as a matter of law. For the reasons that follow, we affirm.

I. BACKGROUND

On October 12, 2006,…