In regards to one of the OP's comments in his opening post, Heritage didn't necessarily have to build a physical location in Illinois, or any other state, to suddenly become liable for collecting and remitting sales tax on sales within that particular state. Every state that imposes sales tax has their own unique rules that can cause that company to have what is known as "nexus" for the imposition of sales tax liability on sales within their state.
Physical presence in any state, under current law, is pretty much a mortal lock that the company is subject to sales tax laws but, not the sole factor. Depending on the state, having representatives/employees in-state, use of agents, simply having activity above a certain level, making deliveries in company vehicles or attending trade shows, amongst other things, can cause a company to have "nexus" for sales tax purposes in a particular state.
In Illinois in particular, there's actually a definition by which an out-of-state seller doing telemarketing into the state may be deemed to be a "retailer" for Illinois sales tax purposes and thereby subject to Illinois sales tax.
Sales tax liability and collection laws has been in a flux for years now as more states keep trying to increase their tax revenues in any way possible, especially if they can increase taxes on out-of-state companies. There's even a group known as the Multi-State Tax Compact which is working to make the sales/use tax laws more universal across all the states in the U.S. A good number of the states already belong to and agree with the Compact and it is ultimately thought that one day, all the states will be buy-in and be party to some form of this universal agreement. This would possibly include having all companies be liable for collecting and remitting sales tax in all states, even if there is no physical or other presence in these other states.
I know a lot of people look upon the sales tax as an extra cost and try to not pay it but, it is mandated and part of the laws in pretty much every state that if you don't get charged sales tax by the seller, you are required to voluntarily remit and file a use tax return in some form with the state you're in. As states become more and more aggressive in tax collection efforts in the future, don't be surprised when large, highly visible companies like Heritage end up charging sales tax to pretty much everybody. I think it is more a question of when, not if, we're all going to have to pay sales tax on major auction house winnings.
BobC
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