USE/OCC TAX-NEXUS

Amends the Use Tax Act and the Service Use Tax Act. Provides that the terms "retailer maintaining a place of business in this State" and "serviceman maintaining a place of business in this State" include a retailer or serviceman having any representative, agent, salesperson, canvasser, independent contractor, or solicitor operating in this State under the authority of the retailer or serviceman or its subsidiary for the purpose of selling, delivering, installing, assembling, or taking orders for any tangible personal property. Provides that an advertising link or affiliate marketing link on a website is not sufficient to qualify the retailer or serviceman as a retailer or serviceman maintaining a place of business in this State. Effective immediately.