Section Newsletters

Articles on State & Local Tax

Nuts and Bolts of Preparing and Filing Illinois Estate Tax Returns By Joan E. Smuda Trusts and Estates, December 2022 An overview of how to prepare and file estate tax returns in Illinois.
Nuts and Bolts of Preparing and Filing Illinois Estate Tax Returns By Joan E. Smuda State and Local Taxation, October 2022 An overview of how to prepare and file estate tax returns in Illinois.
The Uniformity Clause and Legislative Intent Required a Ruling for Taxpayer in Kishwaukee Auto Corral v. Department of Revenue, 2021 IL App (1st) 200236 By Stanley R. Kaminski State and Local Taxation, February 2022 In Kishwaukee Auto Corral v. Department of Revenue, the appellate court held that Kishwaukee was entitled to a bad debt deduction for defaulted installment payments by its customers on the purchase of cars. 
Casenote: Deerpath Consolidated Neighborhood Association v. The Lake County Board of Review and Martin P. Paulson By Mary Ann Connelly State and Local Taxation, January 2022 A summary and analysis of a recent appellate case that addresses whether a consolidated neighborhood association has standing to pursue a property tax appeal on behalf of individual homeowners.
Failing to Properly Terminate State Domicile Has a Taxing Result By Stanley R. Kaminski & Lauren A. Ferrante State and Local Taxation, July 2021 As a result of state tax burdens due to the pandemic, it is becoming increasingly common for people now facing higher state taxes on their earnings, profits, and gains—and benefiting from the ability to remotely work from home—to look to permanently move to no- or low-tax states to avoid state taxation.
102nd General Assembly Legislation Update of State & Local Tax Bills (Spring 2021) By Daniel Heywood & David Kupiec State and Local Taxation, June 2021 Brief summaries of state and local tax bills.
Illinois Appellate Court Affirms ‘Glaring Bad Faith’ Standard Applies in FCA Lawsuit By Lauren Ferrante State and Local Taxation, May 2021 A summary and analysis of State of Illilnois ex rel. Thulis v. City of Chicago, which looked at whether the city violated the Illinois False Claims Act by knowingly failing to comply with the Revised Uniform Unclaimed Property Act due to its failure to report or turn over more than 22,000 uncased checks to the state.
Sourcing of TPP: When Destination and Delivery Dovetail By Stanley R. Kaminski & Lauren A. Ferrante State and Local Taxation, March 2021 The sourcing of the sales of tangible personal property is a hot topic and one that surprises practitioners with its various twists and turns.
Illinois Department of Revenue Tax Practitioners Meeting - November 6, 2020: Income Tax Rulemaking State and Local Taxation, January 2021 A look at new tax regulations finalized in 2020.
Taxpayer Phone and Email Contact Information State and Local Taxation, January 2021 A contact list for the Illinois Department of Revenue.
A Contrary View of Best Buy Stores, L.P. v. Department of Revenue By Paul Berks State and Local Taxation, November 2020 An alternative perspective on Best Buy Stores, L.P. v. Department of Revenue.
A Response From Keith Staats on Paul Berks’ Contrary View of the Best Buy Decision By Keith Staats State and Local Taxation, November 2020 A response to Paul Berks' article on the decision in Best Buy Stores, L.P. v. Department of Revenue.
Illinois Appellate Court Holds Sale of Appliances Installed by Retailer Subject to Illinois Retailer Occupation Tax By David J. Kupiec, JD,CPA & Natalie Martin, J.D. State and Local Taxation, August 2020 A summary and analysis of Best Buy Stores, L.P. v. The Illinois Department of Revenue.
2019 Estimated Average Tax Rates for Selected Cook County Townships By Gary H. Smith State and Local Taxation, May 2020 A model chart to provide a certain assist in the estimation of future liabilities in these uncertain times.
The Carle Foundation v. Department of Revenue: Will It Become a Real-Life Version of Jarndyce v. Jarndyce? By Keith Staats State and Local Taxation, March 2020 In Carle Foundation v. Illinois Department of Revenue et al., the court ruled that the Carle Foundation is entitled to charitable property tax exemptions for four parcels for the 2005–2011 tax years.
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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