PERFORMANCE MARKETING ASS'N, INC. v. HAMER

No. 114496.

998 N.E.2d 54 (2013)

2013 IL 114496

PERFORMANCE MARKETING ASSOCIATION, INC., Appellee, v. Brian HAMER, Director of Revenue, Appellant.

Supreme Court of Illinois.

October 18, 2013.


Attorney(s) appearing for the Case

Lisa Madigan , Attorney General, Springfield ( Michael A. Scodro , Solicitor General, Brian F. Barov , Assistant Attorney General, Chicago, of counsel), for appellant.

Ronald L. Wisniewski , Chicago, George S. Isaacson , Matthew P. Schaefer , Brann & Isaacson, Lewiston, Maine, for appellee.

Brian D. Day , Roger Huebner , Springfield, for amicus curiae Illinois Municipal League.

Tanya P. Triche , Chicago, for amicus curiae Illinois Retail Merchants Association.

Shirley Sicilian , Bruce Fort , Roxanne Bland , Washington, DC, for amicus curiae Multistate Tax Commission.


OPINION

Justice BURKE delivered the judgment of the court, with opinion.

¶ 1 The plaintiff, Performance Marketing Association, Inc., filed a complaint seeking declaratory and injunctive relief against the defendant, Brian Hamer, in his capacity as Director of the Illinois Department of Revenue. Plaintiff alleged that portions of Public Act 96-1544, a so-called "click-through" nexus law, were preempted by federal law and violated the commerce clause...

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