City of Chicago v. Stubhub!, Inc., No. 09-3432 (7th Cir. 2011)Annotate this Case
Illinois law permits purchasers of tickets to sporting contests, concerts, and similar events to resell tickets via auction sites on the Internet. Chicago, which imposes an amusement tax on the original ticket price, contends that the websites through which tickets are resold must collect and remit an additional tax on the difference between the original price and the resale price. In parallel cases, the Supreme Court of Illinois decided that Illinois law does not allow Chicago to collect its tax from the auction sites. In a case involving another online site, the Seventh Circuit affirmed judgment against the city and denied the city's motion for an extension to allow petition for rehearing to the Illinois Supreme Court.
This is a revision of a Previous Opinion originally issued on September 29, 2010.