In an article outlining cases that could test the parameters of the Supreme Court's Wayfair decision and the Internet Tax Freedom Act, Akerman State and Local Tax Practice Chair Stefi George provides Tax Notes with a thorough overview of claims against Illinois' Leveling the Playing Field legislation.

Akerman is representing several clients challenging the state's burdensome sales tax obligations imposed on remote sellers shipping to Illinois. Stefi explained that while these cases aren't necessarily the next Wayfair, they could test the limitations of Wayfair.

"'I think everyone expected that there would be some pushing back on Wayfair,' but as all the states got on board with legislation, people just adjusted to the new normal until the burden was so heightened that it became a constitutional issue that must be addressed by the courts," the article reports, quoting Stefi.