Section Newsletters

Articles From David P. Dorner

Co-Editors’ Note By David P. Dorner & Megan Liston Mahalik State and Local Taxation, June 2023 A note from the co-editors.
Illinois Department of Revenue Sales and Use Tax Letter Rulings By David P. Dorner State and Local Taxation, June 2023 Summaries of two recent sales and use tax general information letter rulings and one sales tax private letter ruling recently published by the Illinois Department of Revenue.
Note From the Chair By David P. Dorner State and Local Taxation, May 2020 A note from the chair, David P. Dorner.
Taxpayer Questions and Illinois Department of Revenue Answers Related to State Taxes and COVID-19 By David P. Dorner State and Local Taxation, May 2020 Taxpayer questions proposed to the Illinois Department of Revenue and the Department’s answers.
Chair’s column By David P. Dorner State and Local Taxation, July 2019 A note from the chair, David P. Dorner.
State and local tax update By David P. Dorner State and Local Taxation, June 2017 Recent tax-related updates of interest.
Case summaries By David P. Dorner State and Local Taxation, May 2014 Two recent cases of interest to state & local taxation practitioners.
AT&T Teleholdings, Inc. v. Department of Revenue By David P. Dorner State and Local Taxation, August 2012 In a Rule 23 Order, the appellate court ruled in favor of the Illinois Department of Revenue, holding that AT&T Teleholdings may not use the combined apportionment method to allocate its unitary business group’s 2002 net capital loss among its members for purposes of carrying back the loss to 1999, a tax year in which its members were members of different unitary business groups.    
Taxation of software licenses in Illinois: Is the “click” as mighty as the pen? By Paul G. Bogdanski & David P. Dorner State and Local Taxation, 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.
Wirtz et al. v. Quinn et al. By David P. Dorner State and Local Taxation, April 2011 A summary of the case, currently on appeal to the Illinois Supreme Court.
Trust fund recovery penalties By David P. Dorner State and Local Taxation, July 2010 If a business were to default on the payment of its trust fund taxes, the Department could seek recovery of such taxes, plus penalties and interest, in the form of a 100 percent penalty directly from the responsible officer or employee.
I’m a nonresident of Illinois—maybe? By David P. Dorner State and Local Taxation, June 2010 While a person may believe he or she is no longer a resident of Illinois, they in fact may still be considered residents for Illinois income tax purposes.
I’m a nonresident of Illinois—maybe? By David P. Dorner General Practice, Solo, and Small Firm, June 2010 While a person may believe he or she is no longer a resident of Illinois, they in fact may still be considered residents for Illinois income tax purposes.
Practice note: Abatement of tax penalties for reasonable cause: Best practices By David P. Dorner General Practice, Solo, and Small Firm, March 2010 With many states facing historical fiscal deficits and the need for additional revenues, the issue of tax penalties and the abatement of such penalties for reasonable cause have become increasingly relevant.
Abatement of penalties for reasonable cause: Best practices By David P. Dorner State and Local Taxation, December 2009 Every state imposes penalties for the failure to file tax or information returns or to pay taxes within the time proscribed by statute. In most instances, however, a state will abate imposed penalties if the taxpayer can demonstrate reasonable cause for the noncompliance.

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