Articles on State & Local Tax

Will the Proposed Constitutional Amendment Yield a ‘Fair’ Income Tax (Like the Ad Says)? By Hon. Julie-April Montgomery, (ret.) State and Local Taxation, October 2019 Illinois needs more money—but has it really found a way, through its income tax proposal, that is fair to all?
Case summary: City of Chicago, et al. v. City of Kankakee, et al. By Joan Smuda State and Local Taxation, May 2019 The cities of Chicago and Skokie challenged the application and allocation of the local use tax in City of Chicago, et al. v. City of Kankakee, et al.
Case summary: People ex rel. Linblom v. Sears Brands, LLC By Keith Staats State and Local Taxation, May 2019 A summary of People ex rel. Linblom v. Sears Brands, LLC, in which the plaintiffs alleged that a number of retailers, including Home Depot, knowingly engaged in a scheme to avoid payment of retailers' occupation tax to the Illinois Department of Revenue.
Access to knowledge: Tips and tricks for getting the most out of ISBA’s online resources By Ciarra Schmidt & Mary Ann Connelly State and Local Taxation, April 2019 Tips for using ISBA Central, ISBA's online community where you can connect, ask questions, and discuss referrals with other state and local taxation attorneys.
The Illinois Supreme Court’s decision in Oswald v. Hamer By William Seitz State and Local Taxation, October 2018 In Oswald v. Hamer, the Illinois Supreme Court held that section 15-86 of the Property Tax Code was constitutional on its face.
A review of Parmar v. Madigan By Joan Smuda State and Local Taxation, June 2018 An overview of the Illinois Supreme Court case Parmar v. Madigan.

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