Illinois' "use tax" was ruled unconstitutional back in the early 1990's and has never been resurrected. If they try hoodwinking the public, I'm fairly certain this will end up in court again ....
As for me I buy EVERYTHING except food and medication online to avoid the sales tax here in Illinois. Good luck collecting that Un-Constitutional "use tax" from me. Idiots.
If this weren't the most notorious gang of crooks scoundrels and hypocrites on the planet, the state being broke from lefty policies corruption and mismanagement (redundant, I know) they might appeal on the grounds of need the way any beggar with a modicum of legitimacy and self respect might.
But no, these rats feel they must resort to the old familiar bullying shakedown tactics of cheating subterfuge and lying knife in the back deceit.