Section Newsletters

Articles From Stanley R. Kaminski

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.
Recent case summary By Stanley R. Kaminski State and Local Taxation, October 2001 The First District Appellate Court applied a literal reading of the Illinois Retailers' Occupation Tax and Use Tax and held that the transfer of title to an aircraft to an intermediary for ultimate transfer to the ultimate purchaser of the aircraft resulted in two separate sales.
The Illinois Supreme Court strikes blow against the single subject rule in tax cases By Stanley R. Kaminski State and Local Taxation, May 2000 In Arangold Corp. v. Zehnder, No. 95 L 50989 (4/9/98), the Illinois circuit court struck down Public Act 89-21 (containing the Illinois Tobacco Tax) finding that Public Act contained multiple discordant provisions in violation of the Illinois Constitution's "Single Subject Rule."
1999 legislative synopsis By Timothy E. Moran & Stanley R. Kaminski State and Local Taxation, February 2000
Chicago’s Business Taxpayers Assistance Ordinance: Chicago enacts its version of a Taxpayer Bill of Rights By Stanley R. Kaminski State and Local Taxation, July 1999 On May 12, 1999, the Chicago Business Taxpayers Assistance Ordinance was passed by the Chicago City Council.

Spot an error in your article? Contact Celeste Niemann at cniemann@isba.org. For information on obtaining a copy of an article, visit the ISBA Newsletters page.

Select a Different Author