In the latest installment of Akerman's SALT Insights column published in Tax Notes State, Tax Practice partners Lauren A. Ferrante and Stefi N. George argue that recent attempts by the Illinois General Assembly and Department of Revenue to amend state law in accordance with Wayfair have only complicated existing issues with the state’s sales and use tax system.

"While not surprising, the amendments do highlight a fundamental concern regarding the structure and nature of Illinois’ sales and use tax scheme: Applying Wayfair destination-sourcing rules under an origin-sourcing body of law is a minefield," the pair write.

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