City of Chicago seeks to tax Suburban purchases.

• Position: News Briefs

Chicago is stepping up its efforts to enforce its 1 percent use tax on "big-ticket" items purchased by city residents who shop in the suburbs. Responsibility for collecting the tax, which applies to items that are delivered to residents, would fall on the retailer. Enforcement of the use tax is expected to generate $10 million annually. Retailers will be allowed to retain 1.75...