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State and Local TaxationThe newsletter of the ISBA’s Section on State & Local Taxation

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Newsletter articles from 2012

Recent decisions in real estate tax cases By Timothy E. Moran April 2012 Decisions of interest to property tax attorneys.
Taxation of software licenses in Illinois: Is the “click” as mighty as the pen? By Paul G. Bogdanski and David P. Dorner January 2012 In Illinois, the imposition of sales and use tax is statutorily limited to transfers of “ownership of” or “title to” tangible personal property in a retail transaction. Accordingly, unlike most other states, Illinois does not impose sales or use tax on the rental, lease or license of tangible personal property, since these type of transactions do not convey ownership or title to the property being rented, leased or licensed.
A welcome message from the Chair By Tara H. Ori August 2012 A message from Section Chair Tara Ori.