Subject Index Taxation

Withdrawal of property tax assessment petition before the Property Tax Appeal Board creates a legal nullity; subsequent tax objection complaint filed in circuit court allowed

October
2023
Illinois Law Update
, Page 14
On July 14, 2023, the Second District of the Illinois Appellate Court held that a voluntary withdrawal of a property tax assessment appeal to the Property Tax Appeal Board (PTAB) renders the claim a legal nullity, and so subsequently filing a tax objection complaint with the circuit court is allowed.

Electronic filing available for attorneys seeking to file appeals and supporting evidence with the Property Tax Appeal Board

May
2023
Illinois Law Update
, Page 14
The Property Tax Appeal Board amended the Part titled Practice and Procedure for Appeals Before the Property Tax Appeal Board. The amendment implements an electronic filing portal (EFP), which allows attorneys and unrepresented appellants to file appeals and supporting evidence electronically with the board.

Tax-deed-proceeding notices sufficient despite ambiguity regarding the certificate holder’s identity and proper parcel address

April
2023
Illinois Law Update
, Page 16
On Dec. 30, 2022, the First District of the Illinois Appellate Court held that a party strictly complied with the statutory notice requirements under the Illinois Property Tax Code.

Banishing Back Taxes

By Robert V. Schaller & Elizabeth H. Schaller
January
2023
Article
, Page 32
The IRS offers two separate equity-based programs to eliminate a qualified client’s full back-tax liability without paying a penny to the IRS. Best of all, the client does not have to file for bankruptcy to discharge the tax liability.

The presumed average cost of free meals provided to employees for purposes of establishing employers’ use tax liability increased to $3.50

March
2022
Illinois Law Update
, Page 18
The Department of Revenue adopted an amendment to the Part titled Retailers’ Occupation Tax. When an employer gives away personal property to an employee, the employer must pay use tax at the rate that would have been imposed at the time the employer acquired the property from the supplier.

Property tax appeals may be conducted by video

February
2022
Illinois Law Update
, Page 14
The Property Tax Appeal Board adopted an amendment to Practice and Procedure allowing for hearing appeals by video.

Revenue generated from firearm and ammunition tax does not survive constitutional uniformity challenge

January
2022
Illinois Law Update
, Page 16
On Oct. 21, 2021, the Illinois Supreme Court held that where a tax classification directly bears on a fundamental right, the government must substantially relate the tax classification to the object of the legislation.

COVID-19, Death, and Taxes

By Richard Hirschtritt
September
2020
Article
, Page 34
Exploring the unique postdeath tax-planning opportunities for Illinois taxpayers who have died within six months prior to the COVID-19 outbreak.

New formulation for calculating Illinois tax liability for out-of-state workers

September
2020
Illinois Law Update
, Page 18
The Illinois Department of Revenue adopted amendments to section 100.3120 of the Administrative Code clarifying how income amounts subject to Illinois income tax will be determined for individuals working in other states or whose base of operations is outside of Illinois.

New COVID-19-related tax exemptions available

August
2020
Illinois Law Update
, Page 14
The Illinois General Assembly adopted an amendment to the Property Tax Code, adding to several sections of the Code and creating a new one.

Senior citizens homestead exemption application procedures updated

July
2020
Illinois Law Update
, Page 14
The Illinois General Assembly amended the Property Tax Code to amend application procedures for the senior citizens homestead exemption.

The Taxing Effects of COVID-19

July
2020
Article
, Page 18
Stay on top of the pandemic’s impact on tax-payment deadlines, some of which may vary from county to county during the next few months.

Income Tax Code exemptions and tax credits updated

May
2020
Illinois Law Update
, Page 16
The Department of Revenue adopted amendments to the Part titled Income Tax, combining two separately proposed rulemakings. The amendments update various exemptions and credits to reflect recent various public acts.

Chicago amusement tax constitutional as applied to internet streaming services

February
2020
Illinois Law Update
, Page 14
Plaintiffs filed suit challenging the constitutionality of Chicago’s amusement tax. In 2015, the city comptroller issued Ruling 5, indicating the existing 9 percent amusement tax on charges paid for the privilege to enter, witness, view, or participate in certain activities in Chicago would also be applied to amusements delivered electronically to a patron in the city.

To Deduct or Not to Deduct?

February
2020
Article
, Page 18
Figuring out what’s tax deductible, from office coffee to team-building retreats.

Get the Tax Facts

By Jesse Bowman
March
2019
Column
, Page 48
The Illinois Department of Revenue's website makes researching taxes less daunting.

Income tax complications clarified

December
2018
Illinois Law Update
, Page 14
The Department of Revenue adopted three separately proposed rulemakings to provide guidance on how to correctly determine taxable income in Illinois (86 Ill. Adm. Code 100 (effective Sept. 24, 2018)).

Property tax collectors prohibited from publishing certain delinquent or forfeited property taxes

December
2018
Illinois Law Update
, Page 14
The Property Tax Code is amended to prohibit property tax collectors from publishing delinquent or forfeited property taxes for any property under section 10-35 or for any property that is exempt from taxation under the Property Tax Code.

Tax amendments affecting out-of-state retailers displaying and selling items at Illinois trade shows and from out-of-state locations

October
2018
Illinois Law Update
, Page 18
A new amendment to the Tax Code regarding the Use Tax (86 Ill. Adm. Code 150 (effective July, 27, 2018)) has been adopted by the Department of Revenue.

A Proper Assessment

By Pete Sherman
September
2018
LawPulse
, Page 10
Cook County circuit court rules in favor of ISBA in lawsuit on behalf of Illinois property tax attorneys accused of acting as unlicensed real estate appraisers.

Employers required to file Illinois W-2 forms and returns electronically

June
2018
Illinois Law Update
, Page 16
Amendments were adopted to the Income Tax regulations (86 Ill. Adm. Code 100) (eff. Mar. 21, 2018) implementing Public Act 100-303 and requiring all employers and payroll providers who withhold Illinois income tax for employees to file their W-2 forms and returns for employee withholding taxes either electronically or using the same magnetic media used for their federal income tax filings.

Invest in Kids Tax Credit created

June
2018
Illinois Law Update
, Page 16
The Department of Revenue adopted an amendment to the Income Tax regulations (86 Ill. Adm. Code 100) (eff. Feb. 28, 2018) creating the Invest in Kids Credit and implementing Public Act 100-465.

Retailers relieved of sales tax liability for “bad debts” write offs

May
2018
Illinois Law Update
, Page 18
The Department of Revenue ("DOR") has adopted amendments to the Retailers' Occupation Tax Act that combine three separately proposed rulemakings and implement various Public Acts.

New exemptions to Retailers’ Occupation Tax

April
2018
Illinois Law Update
, Page 16
The Department of Revenue adopted amendments to the Retailers' Occupation Tax Act (86 Ill. Adm. Code 130 (eff. Jan. 1, 2018)) excluding intangible personal property from the scope of the Retailers' Occupation Tax.

Changes in income tax exemptions

February
2018
Illinois Law Update
, Page 18
The Department of Revenue adopted amendments that codify the amount of the standard personal exemption for taxpayers, the amount of additional exemptions for the blind and elderly, and a cost-of-living adjustment to the standard exemption in future years (86 IAC 100; 41 Ill. Reg. 6436 (eff. Nov. 11, 2017)).

Natural disaster credit for homeowners affected by 2017 flood

February
2018
Illinois Law Update
, Page 18
The Illinois Income Tax Act has been amended to include section 226, which establishes a Natural Disaster Credit.

Property Tax Appeal Board allows electronic filing and service

February
2018
Illinois Law Update
, Page 18
The Practice and Procedure for Appeals Before the Property Tax Appeal Board (86 Ill. Adm. Code 1910 (eff. Dec. 1, 2017)) was amended by the Property Tax Appeal Board to clarify when electronic filings and documents are permitted.

Income tax filing deadline to match federal filing deadline

December
2017
Illinois Law Update
, Page 16
The Department of Revenue amended section 100.7300 of the Income Tax administrative rules to match the state income tax filing due date to the federal due date.

Amendments for apportioning business income in Illinois

November
2017
Illinois Law Update
, Page 20
The Department of Revenue amended two sections of the Income Tax Code regulations (40 Ill. Reg. 15878, 16711) to provide an alternate formula for apportioning business income in Illinois.

Changes to Retailers’ Occupation Tax rates

November
2017
Illinois Law Update
, Page 20
Previously taxed at the general merchandise rate of 6.25%, the Retailers' Occupation Tax (41 Ill. Reg. 3168, 3817) was amended to set a rate of 1% for certain medical devices and to exempt feminine hygiene products.

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