Crain’s Chicago Business quoted David Blum in an article detailing that Illinois’ Department of Revenue may be looking into possibly imposing a sales tax on food delivery companies. According to the article, the state government agency declined to say if it is investigating food-delivery companies but pointed out, “Sometimes, taxpayers, including those in industries that utilize deliveries, will mistakenly assume they are providing a non-taxable service when they are, in fact, conducting a taxable retail sale.”
David Blum elaborated on the sales tax changes in recent years following the U.S. Supreme Court’s Wayfair ruling, “Ever since Wayfair, people have been talking about sales tax like they never have before. The implications and unintended consequences are tremendous. The states and cities are trying to shoehorn evolving technology into existing tax law, and it's a struggle for everyone.”