Articles on State and Local Tax

2022 Tax Legislation From the Spring Session By Keith Staats State and Local Taxation, May 2022 Summaries of tax legislation from the Illinois General Assembly's spring session.
Office Space Vacancy Update By Thomas Battista State and Local Taxation, April 2022 Data collected for the fourth quarter of 2021 suggests continued decline in office space leasing.
When Is a Service Performed in a State? By Stanley R. Kaminski State and Local Taxation, April 2022 When is a service performed in a state so that the state can tax the revenues or income from that service? An interesting Texas Supreme Court decision addresses this basic question for the Texas Margin Tax.
Recent Changes to Cook County Circuit Court Rules 10.6 and 10.8 Affecting Tax Objection Complaints By Timothy E. Moran State and Local Taxation, March 2022 A look at the new proposed amendments to Circuit Court Rules10.6 and 10.8 impacting tax objection complaints. 
In Sharp Contrast From Illinois, South Dakota Strictly Applied Its ‘Single Subject’ Rule to Strike Down a Constitutional Amendment on Marijuana Regulation By Stanley R. Kaminski State and Local Taxation, December 2021 In contrast to Illinois, the South Dakota Supreme Court ruled in Thom v. Barnett that an amendment to the South Dakota Constitution regulating and legalizing marijuana violated the constitutionally mandated "single subject rule." 
Guns Save Life, Inc. et al v. Zahra, Ali, Director of the Dep’t of Rev. of Cook County, et al. By David Dorner State and Local Taxation, November 2021 In the recent decision Guns Save Life, Inc. et al v. Zahra, Ali, Director of the Dep’t of Rev. of Cook County, et al., the Illinois Supreme Court considered whether a Cook County tax ordinance imposing county tax on the retail purchase of firearms and firearms ammunition violated the Illinois Constitution.
Wendella Sightseeing Company, Inc. v. City of Chicago: Part 2 By Stanley R. Kaminski State and Local Taxation, October 2021 A summary and analysis of Wendella Sightseeing Company, Inc. v. City of Chicago, in which a sightseeing boat business challenged the expansion of the Chicago Amusement Tax.
Illinois Income Tax Filing and Payment Extension State and Local Taxation, April 2021 An informational bulletin from the Illinois Department of Revenue.
Illinois Road & Transportation Builders Ass’n, et al. v. County of Cook: An Appeal Involving Questions of Standing, Justiciability, and the Illinois Constitution By Ori Weisz State and Local Taxation, April 2021 A summary and analysis of Illinois Road & Transportation Builders Ass’n, et al. v. County of Cook.
Is Illinois’s New Retailers Occupation Tax Scheme Unconstitutional? By Stanley R. Kaminski Business Advice and Financial Planning, January 2021 Effective January 1, 2021, Illinois will institute a major structural change in its state and local retailers occupation tax—the Illinois sales tax—that will openly discriminate against non-Illinois retailers and interstate sales.
Is Illinois’s New Retailers Occupation Tax Scheme Unconstitutional? By Stanley R. Kaminski State and Local Taxation, December 2020 Effective January 1, 2021, Illinois will institute a major structural change in its state and local retailers occupation tax—the Illinois sales tax—that will openly discriminate against non-Illinois retailers and interstate sales.
A Critical Review of Best Buy Stores, L.P. v. Department of Revenue By Keith Staats State and Local Taxation, October 2020 The Best Buy Stores, L.P. v. Department of Revenue decision was originally issued as a Supreme Court Rule 23 decision and was not precedential, but the Illinois Department of Revenue moved to publish the decision and the motion was granted.
Fundamental Misunderstandings of the Compound Nature of the Cook County Property Tax System May Cause Fundamental Property Tax Reform Miscalculations By Gary Smith State and Local Taxation, September 2020 A look at how assessments of properties outside of townships where residential properties are located have little impact on the taxpayer’s property tax bill.
Illinois Property Tax Appeal Board Holds that Homeowner Association Has Standing to File Appeal By Kevin Fanning State and Local Taxation, September 2020 In May, the Illinois Property Tax Appeal Board formally acknowledged for the first time that a homeowner association had standing to file an appeal.
New Case Management Procedures for Tax Valuation Objection Cases in the County Division By Timothy Moran State and Local Taxation, September 2020 A summary of the dramatic changes that the case management activation process of tax valuation objection cases will undergo.
Illinois Appellate Court Rules Tax Abatement Resolution Does Not Run With the Land By John B. Sprenzel State and Local Taxation, July 2020 Practitioners should advise their client that, unless their client is named specifically to benefit from a tax abating measure by an appropriate ordinance or resolution, they should presume that a tax abating measure that may have applied to a property at one point does not necessarily run with the land.
What is fair market value? Some thoughts for the multi-state practitioner By Thomas A. Jaconetty State and Local Taxation, June 2000 Most real property tax assessment systems are based upon a consideration of "fair market value," "market value," "true value," "fair cash value" or some such similar concept.
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."
Thoughts on the MDP By John Locallo & Thomas M. Battista State and Local Taxation, May 2000 Multidisciplinary Practice ("MDP") is the most important issue affecting our profession. Indeed it may be the most significant issue facing the legal profession in decades.
The new Chicago system: Quick or slow, the results are usually the same at administrative hearing By Julie-April Montgomery State and Local Taxation, March 2000 You've just come back to your parked car to find a ticket for failure to display a Chicago vehicle sticker. Your choices--pay or protest.
1999 legislative synopsis By Timothy E. Moran & Stanley R. Kaminski State and Local Taxation, February 2000
Multidisciplinary practices—Just say no to “one-stop shopping” By John K. Norris State and Local Taxation, January 2000 Until recently at the American Bar Association annual meeting held in Atlanta in August 1999, the ABA gleefully bounded towards fostering Multidisciplinary Practices, or MDP's as they are commonly referred to in jargon.
A review of the 19th annual conference of the National Conference of State Tax Judges By Alexander P. White State and Local Taxation, January 2000 The 19th Annual State and Local Taxation Conference of the National Conference of State Tax Judges (NCSTJ) convened on September 23, 1999, at the Benson Hotel in Portland, Oregon.
Statistical proof partial use in a real estate tax exemption case By Alexander P. White State and Local Taxation, January 2000 On July 1, 1999, in the case of The Streeterville Corporation v. The Department of Revenue of The State of Illinois 1999 Ill.
Cook County Assessor’s Office assessment notice mailing dates State and Local Taxation, July 1999 The 1999 assessment notices for the first 16 townships will be mailed in accordance with the following schedule.
A review of the 18th Annual Conference of the National Conference of State Tax Judges By Alexander P. White State and Local Taxation, February 1999 The 18th Annual State and Local Taxation Conference of the National Conference of State Tax Judges (NCSTJ) convened on September 10, 1998, in Cambridge, Massachusetts.

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