United States Seventh Circuit

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City of Chicago v. StubHub!, Inc., 09-3432

In an appeal arising from a district court's dismissal of Chicago's suit against the operator of an Internet auction site, StubHub!, seeking a judgment that defendant is responsible for the amusement tax for collecting commissions from both the seller and the buyer of resale tickets to events in Illinois, the circuit court certifies the question to the Supreme Court of Illinois of whether municipalities may require electronic intermediaries to collect and remit amusement taxes on resold tickets, and on any of the sub-issues of whether: 1) the tax works as an occupation tax; 2) the history of the 2005 amendment prevents Chicago from defining Internet auction sits as resellers' agents; and 3) the amusement tax is one of "tangible personal property."

Appellate Information

  • Argued 09/08/2010
  • Decided 09/29/2010
  • Published 09/29/2010

Judges

  • <a href="http://pview.findlaw.com/view/1832599_1">EASTERBROOK</a>

Court

  • United States Seventh Circuit

Counsel