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ACMA Webinar to Examine New Tax Law Impacting Remote Sales into Illinois

On June 16th, Illinois Governor J.B. Pritzker signed tax legislation into law containing major changes affecting remote sellers, marketplace facilitators, and in-state purchasers, as well as establishing three separate tax amnesty programs for 2026.
 
Regardless of where your company is based, this is significant to any merchant doing business in the Land of Lincoln, so much so that we will hold an informative webinar on Friday, October 3rd, at 1 pm Eastern (registration link) to review it. This session is open to both ACMA members and non-members.
 
Set to take effect on January 1, 2026, the law…
  1. Changes the economic nexus thresholds for emote retailers and marketplace facilitators for retailers’ occupation tax (ROT), use tax, service occupation tax (SOT), and service use tax;
  2. Removes several types of business activities from the list of those that create nexus; 
  3. Expands the election for service providers who transfer tangible personal property (TPP) incident to services to remit tax based on the property’s price;
  4. Sets a 15% tax rate for transactions where the seller does not provide information on the location where taxable items were delivered;
  5. Requires an out-of-state service provider to collect and remit state and local SOT on sales of service to Illinois purchasers from a location outside Illinois, and; 
  6. Clarifies marketplace sales of service definitions.

 

REGISTRATION LINK

Why This Matters to You

The legislation also creates an amnesty program that would waive penalties and interest for remote retailers that did not collect or remit state or local sales taxes on certain eligible transactions from January 1, 2021, through June 30, 2026. Eligible remote retailers would be required to report sales and remit past due state and local retailers’ occupation tax (ROT) on TPP shipped into Illinois using a “simplified ROT rate.”

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Separate amnesty programs will be available for sellers who had franchise tax or license fee liability for any tax period ending after June 30, 2019 and on or before June 30, 2024, or who pay “all taxes due” to the State of Illinois for any taxable period ending after June 30, 2018, and before July 1, 2024.

In ACMA’s October 3rd webinar, John Lester of K-Log (L) and Steve Borg of the Vogel Group (R) will explain how these changes may affect your business, what you need to know about the amnesty programs, where to go for more answers, and the timelines involved.

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Restricted Status: Each Fund will be separately administered as restricted under the direction of the ACMA Board of Directors by the ACMA Treasurer and our association accountant. An elected Officer from the Executive Committee or the ACMA Board will authorize disbursements. Details on expenditures will be made available to any material contributor on request. Restricted funds may be released only upon authorization of the benefactor or in the event the contributing entity is defunct, by vote of the ACMA Board.

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Lynn Noble

President & Executive Director

New Member Development & Acquisition; Postal Affairs

Lynn Noble is ACMA’s Vice President, Industry Relations, having joined the ACMA in May 2015, following an extensive direct marketing career in private industry as well as the US Postal Service. He is responsible for leading the membership development efforts for the ACMA through new member acquisitions and providing enhanced member value.

Throughout his career, Lynn has held key marketing & sales positions with several leading direct marketers, as well as several high-level management positions with the US Postal Service.

In 2009, at the request of the ACMA, the US Postal Service initiated a new position of Catalog Manager to lead the Service’s efforts to stabilize and grow the catalog industry. Lynn returned to the USPS to lead those efforts and was instrumental to developing a stronger industry partnership between the Postal Service and the catalog industry. Serving as the product manager for catalogs, Lynn helped to raise the awareness of catalog-specific business challenges within the executive ranks of the USPS. During his tenure, the ACMA and catalog companies enjoyed a collaborative and progressive environment that produced more stabilized rates and inclusion in key USPS promotional opportunities.

Just prior to joining the ACMA Lynn was the USPS’s Manager, Strategic Account Operations, leading a team of senior sales professionals who focused exclusively in the Catalog, Mail Order, and E-commerce arena. In addition to his Postal positions, Lynn previously held key positions with leading direct marketing companies, including Cox Target Media, Market Logic, Catalina Marketing, Freesamples.com, and Advantage Direct.

Paul Miller

Vice President & Deputy Director

Association Matters, Marketing / Communications, Membership Relations

Named Vice President & Deputy Director in January 2010, Miller came to the ACMA following a lengthy career of more than two decades following the catalog/multichannel/e-commerce/retail businesses. Reporting to ACMA president & executive director Hamilton Davison, Miller oversees marketing and communications, membership development, and organizes and oversees ACMA’s National Catalog Forum, while working with Davison on most of ACMA’s postal-related efforts.

Miller started his career as a reporter with Catalog Showroom Business, following a form of retailing that was led by the likes of the Service Merchandise and Best Products retail chains.

After several years of editor/reporter roles with business magazines that followed the toy and gift industries, Miller was named associate editor of Catalog Age magazine (now Multichannel Merchant) in 1986. He rose up the ranks at Catalog Age over the next 18 years to be the magazine’s senior news editor.

Beginning in the late ’80s, Miller became Catalog Age’s postal beat reporter, where he’d follow key postal events and pull out the key catalog mail-related issues for readers. During that time, he attended many Mailers Technical Advisory Committee (MTAC) meetings and National Postal forums.

After leaving Catalog Age in 2004, Miller consulted with several catalogers and multichannel suppliers for a time, he was named news/website editor at Commercial Property News. Less than a year later, he was asked to take the reigns at Catalog Success (now All About ROI) where he served as editor-in- chief from 2006 till the end of 2009.

 

Mike Plunkett

President & Executive Director

Washington, legislative, lobbying matters

ACMA appointed Michael K. Plunkett as its President and Executive Director in January 2024, succeeding founder Hamilton Davison. Mr. Davison moved on to own and run a company. Mr. Plunkett brings years of executive leadership experience having been the President and CEO of the Association for Postal Commerce (PostCom) since 2017.  In the newly-formed dual role, he will continue his current role with PostCom and the two organizations will operate separately.

During his tenure, PostCom has continued to lead the mailing and shipping industry on policy and regulatory matters and to work with Government agency partners to advance issues of importance to members. Mr. Plunkett is also President of the Delivery Technology Advocacy Council, a nonprofit launched in 2020 to concentrate on delivery and logistics technologies.

Prior to PostCom, Mr. Plunkett accumulated more than 25 years Postal experience with the United States Postal Service in numerous executive roles in operations, marketing, product development and pricing.  As a leader within the Postal Service’s management team, Mr. Plunkett developed a well-earned reputation for innovation by leading efforts to develop pricing agreements for domestic services and in the development of the forever stamp and the priority mail flat rate box.

Mr. Plunkett has testified on pricing and policy issues before the Postal Regulatory Commission and Congressional subcommittees.  He has authored and presented papers on postal policies, economics, and operations for National and International conferences.

Mr. Plunkett holds Masters Degrees in Business from the Wharton School at the University of Pennsylvania and the Massachusetts Institute of Technology, where he was a Sloan Fellow. He earned a Bachelor Degrees in Economics and Finance from the Pennsylvania State University.