No opinion on whether taxpayer has nexus and income tax liability with Iowa. Internet seller with employee working in Illinois is not protected from Illinois income taxation by the Internet Tax Freedom Act. Based on the facts shown in the request, no ruling can be issued stating that the taxpayer has no nexus with Illinois. Based on the facts shown in the request, no ruling can be issued stating that the taxpayer has no nexus with Illinois. Taxpayer providing marketing services is not protected by Public Law 86-272.
Taxpayer doing business in Illinois and having nexus is required to register and file tax returns.