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"Judge Robet Lopez Cepero of the Cook Country Circuit declared the Affiliate Nexus Tax law, which was passed last year, violates the Internet Tax Freedom Act and the Commerce Clause of the U.S. Constitution, according to a statement published by the Performance Marketing Association (PMA), a not-for-profit trade association. Cepero said that affiliate companies that make sales or refer customers to an online retailer do not constitute enough of a nexus for tax purposes."
A judge in Illinois has ruled against a state law that would enable Illinois to collect online sales tax from out-of-state companies.
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