Articles From Stanley R. Kaminski | Illinois State Bar Association

Chicago adds new taxes for 2008 By Stanley R. Kaminski State and Local Taxation, January 2008 The City of Chicago has increased a number of its taxes, effective January 1, 2008.

Intangible holding companies under increased fire by state taxing agencies By Stanley R. Kaminski State and Local Taxation, December 2007 Massachusetts has now joined the growing list of states asserting taxable nexus (i.e., jurisdiction) over Intangible Holding Companies (“IHCs”). See, Geoffrey, Inc. v. Commissioner of Revenue, Mass. App. Tax Board, C271816 (July 24, 2007).

A new franchise tax amnesty and some major changes to the Illinois income tax signed into law By Stanley R. Kaminski State and Local Taxation, September 2007 By the Governor’s signing of SB 1544 ( now Public Act 095-0233), Illinois has enacted MAJOR changes to its Income Tax, as well as instituted a new Franchise Tax Amnesty and made a small change to its sales tax.

Recent Case Update from the June 2007 State and Local Tax Council Meeting By Stanley R. Kaminski State and Local Taxation, August 2007 At the June meeting of the ISBA’s State and Local Tax Council, a report on new tax cases was presented by Judge White.

A note from the co-editor By Stanley R. Kaminski State and Local Taxation, June 2007 An introduction to the issue from Editor Stan Kaminski.

A note from the co-editor By Mary Ann Connelly & Stanley R. Kaminski State and Local Taxation, April 2007 This edition of Tax Trends features the second part of the two articles on the Provena decision by the Illinois Department of Revenue.

A note from the co-editor By Stanley R. Kaminski State and Local Taxation, February 2007 This edition of Tax Trends features the first of two articles on the Provena decision by the Illinois Department of Revenue.

A note from the co-editor By Stanley R. Kaminski State and Local Taxation, January 2007 An introduction to the issue from Co-Editor Stan Kaminski.

A note from the co-editor By Stanley R. Kaminski State and Local Taxation, September 2006 In this issue, Fred Marcus and Jennifer Zimmerman review the recent National City Corporation case which involved the timing of when a Protest Monies Act case can be brought in a tax action against the Illinois Department of Revenue.

Substantial tax penalties can be avoided by the proper tax reporting of damage awards and settlements By Stanley R. Kaminski State and Local Taxation, August 2006 Nowadays, every mid- to large-size business and government agency has encountered the problem of paying out damage awards or settlements to third parties as a result of claimed contract violations, torts and other actions, as well as amounts paid to their employees for alleged labor law, civil rights, and other violations.

Gross revenue tax: Will Illinois be next? By Stanley R. Kaminski State and Local Taxation, May 2006 Currently, Texas has a Franchise Tax with an Income Tax component somewhat similar to the Illinois Income Tax. Essentially, under this Income Tax component, Texas only taxes the net income of a corporation that is apportioned to Texas.

Does your foreign, international or interstate business have a hidden and costly state tax liability? By Stanley R. Kaminski State and Local Taxation, March 2006 Contrary to common belief, a foreign, international or interstate business, including a foreign subsidiary of a domestic company, may have a state tax liability even if such business does not have an office in a state, but it has an employee, agent or third-party representative traveling into a state.

State tax advisory: Recent significant changes in Indiana and Chicago tax law By Stanley R. Kaminski State and Local Taxation, October 2005 INDIANA - From Sept. 15, 2005 until November 15, 2005, Taxpayers can take advantage of Indiana’s new Tax Amnesty.

Illinois Whistleblower Law Upheld in Scachitti, et al. v. UBS Financial Services, et al., 2005 Ill. LEXIS 949 (June 3, 2005) By Stanley R. Kaminski State and Local Taxation, August 2005 In Scachitti v. UBS Financial Services ("UBS") and Scachitti v. Morgan Stanley Dean Witter & Company ("Morgan"), the plaintiffs brought their lawsuits as (i) common law taxpayer derivative actions, (ii) private citizen actions on behalf of the State under 735 ILCS 5/20-104(b) and (ii) qui tam actions under the provisions of the Illinois Whistleblower Act ("Whistleblower Act"), 740 ILCS 175/1 et seq.

The Streamlined Sales Tax amnesty: To wait or not to wait, that is the question By Stanley R. Kaminski State and Local Taxation, March 2005 By the end of 2005, 10 or more states comprising 20 percent or more of the total population of the United States may be approved as fully compliant members of the Streamlined Sales and Use Tax Agreement ("SSUTA").

Illinois’ license fee increases under attack By Stanley R. Kaminski State and Local Taxation, January 2005 On November 29, 2004, Judge Patrick McGann of the Circuit Court of Cook County (Chancery Division) struck down as unconstitutional the surcharge imposed on Employers' Workers Compensation Insurance Premiums by Public Act 93-0032 (the fiscal year 2004 budget implementation act). 215 ILCS 5/416.

A note from the editors By Mary Ann Connelly & Stanley R. Kaminski State and Local Taxation, October 2004 This is a reminder for those of you who registered for the 2004 IDOR Practitioners' Meeting, on the 5th Floor of the State of Illinois Building, 160 North LaSalle Street on November 5, 2004.

Changes to Illinois’ tax laws By Stanley R. Kaminski State and Local Taxation, August 2004 1. New Watercraft Use Tax enacted on the privilege of using any watercraft acquired by any means other than a purchase at retail from a retailer which is already subject to Illinois Sales\Use Tax.

The ins and outs of understanding the Illinois Income Tax By Stanley R. Kaminski State and Local Taxation, July 2004 This article is taken from the recent Illinois State Bar Association (Law Ed Services) Seminar presented by the ISBA State and Local Taxation Section Council at the 2004 ISBA Annual Meeting on June 19, 2004, at the Abbey in Fontana, Wisconsin.

Taxpayers beware: Illinois broadens its state and local real estate transfer taxes By Stanley R. Kaminski State and Local Taxation, April 2004 Effective June 1, 2004, the Illinois Real Estate Transfer Tax has been expanded to include not only transfers of real property by deeds and beneficial interests in land trusts, but also: (a) the transfer of ground leases that provide for a term of 30 years or more; and (b) the indirect transfer of an interest in real property as reflected by the transfer of a controlling interest in a real estate entity.

Circuit court requires the Department of Revenue to have evidence to support its administrative decision: A review of Hollinger International, Inc. v. Bower, 02 L 051514 (Cir. Ct. Cook, 1/6/04) By Stanley R. Kaminski State and Local Taxation, March 2004 In a rare reversal of an administrative decision of the Illinois Department of Revenue ("Department") under the "manifest weight of the evidence" standard, the Cook County Circuit Court held that the Department's findings "still must be supported by the evidence," to be prima facie correct.

Zebra Technologies Corporation v. Topinka By Stanley R. Kaminski State and Local Taxation, December 2003 On October 27, 2003 the Illinois Appellate Court issued its modified decision (upon rehearing) in the Zebra Technologies ("Zebra") case.

Illinois’ new tax amnesty By Stanley R. Kaminski State and Local Taxation, October 2003 Effective October 1, 2003 and running through November 17, 2003, taxpayers in Illinois will be able to take advantage of a new Illinois tax amnesty.

Analysis of two recent tax cases decided by the Illinois appellate court By Stanley R. Kaminski State and Local Taxation, August 2003 In JM Aviation, Inc. v. Department of Revenue, Illinois Appellate Court, First District, First Division (June 2, 2003), the taxpayer, JM Aviation (an Illinois corporation) acquired an aircraft from Southern Aircraft Services, Inc. (SAS) (a Florida corporation).

The Illinois Supreme Court narrows the Constitutional protections of taxpayers— or, in other words—Where has all the reasonableness gone? By Stanley R. Kaminski State and Local Taxation, June 2003 In Arangold Corporation v. Kenneth E. Zehnder, the Illinois Supreme Court held that the Illinois Tobacco Products Tax was not unconstitutional under either the Illinois Due Process or Uniformity Clauses.

Case synopses By Stanley R. Kaminski State and Local Taxation, April 2003 On December 2, 2002, the Circuit Court's reversed its earlier decision (of February 5, 2002) in favor of Mead Corporation in which it held that "gross receipts" from the sale of investments should be included in the apportionment factor for income tax purposes, rather than the "net income" from such sales.

Don’t expect a refund if you pay an unconstitutional tax By Stanley R. Kaminski State and Local Taxation, October 2002 In two recent Illinois appellate court decisions, one in the Fourth District and one in the First District, the Illinois appellate court appears to have set up a catch-22 for Illinois business taxpayers when it comes to refunds on unconstitutional taxes.

Recent court decisions By Stanley R. Kaminski State and Local Taxation, September 2002 In a not-so-surprising decision, the appellate court in U.S.G. affirmed the trial court in holding that the Chicago "litter tax" violated the Uniformity Clause of the Illinois Constitution.

Responsible person liability under state tax law By Stanley R. Kaminski State and Local Taxation, February 2002 Responsible person liability is derived from the nonpayment of taxes owed by a corporation, or in some instances, a partnership or limited liability company (LLC).

Software savings: businesses can reap substantial tax savings from the proper structuring of their software purchases By Stanley R. Kaminski State and Local Taxation, February 2002 Virtually every state imposes a tax on the sale, lease or license of software (i.e., normally non-customized software) under their respective sales/use taxes.

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