Continuing Legal Education

Illinois Sales Tax Sourcing: Did The Hartney Fuel Oil Co. Opinion Change Your Sales Tax Rate? (CHICAGO)

February 13, 2014
1:00 – 3:15 p.m.
2.25 MCLE hours

ISBA Regional Office
20 S. Clark Street, Suite 900
(map and directions)

On November 21st, the Illinois Supreme Court issued its opinion in the Hartney Fuel Oil Co. case invalidating existing regulations governing local sales tax sourcing. The opinion has caused considerable uncertainty for many businesses regarding which local sales tax rates should be utilized on a going-forward basis. Get the information you need to effectively counsel clients on Illinois sales tax sourcing with this informative seminar! Tax attorneys, as well as legal counsel and tax administrators from the Illinois Department of Revenue, City of Chicago, RTA, and other local taxing jurisdictions, who attend this seminar will gain a better understanding of:

  • The underlying litigation issues in the Hartney case;
  • The potential statutory and regulatory changes that may clarify which sales tax rate is appropriate to use;
  • The various concerns of Illinois businesses; and
  • How the Illinois Supreme Court’s language in Hartney will determine Illinois sales tax sourcing in the future.
Please Note: Prior to the program, you will receive a weblink via email allowing you to access the course materials prior to the program. You will also receive a copy of the course materials (for no additional charge) when you arrive at the program, but will need to check the appropriate box on the registration page letting us know if you prefer a flash drive or printed course book.

Program Coordinator/Moderator:
David J. Kupiec, Kupiec & Martin, LLC, Chicago



1:00 – 2:00 p.m.  Hartney Fuel Oil Litigation Summary and Analysis
Don’t miss this in-depth look at the Hartney Fuel Oil Co. case – from audit to the Illinois Supreme Court Opinion – as well as a detailed discussion from the perspective of both the taxpayer and the Illinois Department of Revenue regarding the underlying litigation issues found throughout the case.
Mark Dyckman, Deputy General Counsel, Illinois Department of Revenue, Chicago
Scott J. Heyman, Sidley Austin, LLP, Chicago

2:00 – 2:30 p.m.  Resolution of Taxpayer Uncertainty Regarding Sales Tax Rates
Join us as representatives from the Taxpayers’ Federation of Illinois and the Illinois Chamber of Commerce address some of the sales tax uncertainty and concerns of businesses that either operate in Illinois or sell to Illinois-based customers. A discussion on the potential statutory and regulatory changes that may provide further clarity as to what sales tax rate should be applied is included.
Connie Beard, Executive Director - Tax, Illinois Chamber of Commerce Tax Institute, Springfield
Carol Portman, President, Taxpayers’ Federation of Illinois, Springfield

2:30 – 3:15 p.m.  What Factors Currently Determine a Taxpayer’s Illinois Sales Tax Rate?
Using the Illinois Supreme Court’s language in Hartney Fuel Oil Co. as their basis, this panel presentation explores the various factors that will determine Illinois sales tax sourcing on a going-forward basis, and examines whether there is a need for further statutory or regulatory clarification concerning the “business of selling.”
Stanley R. Kaminski, Duane Morris, LLP, Chicago
David J. Kupiec, Kupiec & Martin, LLC, Chicago
Natalie M. Martin, Kupiec & Martin, LLC, Chicago