On June 21, 2018, the Supreme Court of the United States ruled in favor of the state in South Dakota v. Wayfair, Inc. The decision allows states to tax remote sales.
Previously, states could only tax sales by businesses with a physical presence in the state. Now economic activity in a state can trigger a sales tax collection obligation. Economic nexus is based on sales revenue, transaction volume, or a combination of both.
Currently, Wendy's is required to collect Illinois State Sales tax of 6.25% on merchandise that Wendy's carries that is identified as taxable by the Illinois Department of Revenue. Coins, currency and gold, silver and platinum products are exempt under the current statutes.