Is Illinois’s New Retailers Occupation Tax Scheme Unconstitutional?By Stanley R. KaminskiBusiness Advice and Financial Planning, January 2021Effective 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. KaminskiState and Local Taxation, December 2020Effective 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 RevenueBy Keith StaatsState and Local Taxation, October 2020The 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Buy Stores, L.P. v. Department of Revenue decision was originally issued as a Supreme Court Rule 23 decision and was not precedential, but the Illinois Department of Revenue moved to publish the decision and the motion was granted.
Illinois Appellate Court Rules Tax Abatement Resolution Does Not Run With the LandBy John B. SprenzelState and Local Taxation, July 2020Practitioners 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.
Survey of State and Local Taxation Section CouncilState and Local Taxation, November 2002Please respond to the following questions. Please send your comments either by e-mail (e-mail address: maconnelly@kennedytaxappeals.com), fax (312) 641-0014 or mail Suite 2901, 180 North LaSalle Street, Chicago, Illinois 60601. Thank you.
Chair’s ColumnState and Local Taxation, October 2002This is the fourth edition of Tax Trends for the 2002-2003 bar year.
Don’t expect a refund if you pay an unconstitutional taxBy Stanley R. KaminskiState and Local Taxation, October 2002In two recent Illinois appellate court decisions, one in the Fourth District and one in the First District, the Illinois appellate court appears to have set up a catch-22 for Illinois business taxpayers when it comes to refunds on unconstitutional taxes.
Back taxes—omitted propertyBy Jacob Marc SteinfinkState and Local Taxation, September 2002Property owner #1 buys property A from the County of Cook in July 1998, and does not notify the Assessor.
Recent court decisionsBy Stanley R. KaminskiState and Local Taxation, September 2002In a not-so-surprising decision, the appellate court in U.S.G. affirmed the trial court in holding that the Chicago "litter tax" violated the Uniformity Clause of the Illinois Constitution.
Growth & tax burden go hand-in-hand*By Jim Nowlan & Steve SandstromState and Local Taxation, August 2002Illinois property tax statistics from 1991 to 1999 suggest the obvious: growth and tax burden are correlated.
Recent developments in Illinois abandoned propertyBy Stan CichowskiState and Local Taxation, June 2002Several important changes have recently been made to the content and administration of the unclaimed property laws in Illinois.
Appealing real estate tax assessments in TIF districtsBy Timothy E. MoranState and Local Taxation, April 2002Since the passage of the first tax increment financing ("TIF") statute in 1977, this urban renewal device has been utilized with growing popularity throughout Illinois, with more than 700 TIF's having been created according to figures published by the Illinois Department of Commerce and Community Affairs.
Cook County class wars: taxpayers win a battle at PTAB—war continues on two frontsBy Donald T. RubinState and Local Taxation, April 2002Several recent decisions of the Illinois Property Tax Appeal Board ("PTAB"), namely, In the Matter of Konrad Ostalowski1, In the Matter of Park National Bank Trust #101562, and In the Matter of Southwest Management Company3, have sought to address the meaning and intent of Article IX section 4, of the Illinois Constitution, entitled Real Property Taxation.
State and Local Taxation Section Council minutesState and Local Taxation, April 2002Chair Timothy E. Moran convened the meeting of the SALT Section Council at 12:10 P.M. The Secretary recorded the following members in attendance:
A busy time for the State and Local Taxation Section CouncilState and Local Taxation, February 2002With the reconvening of the General Assembly on January 9, 2002 our section council has once again begun the task of reviewing numerous pieces of newly introduced legislation.
Recent case summaryBy Louise CalvertState and Local Taxation, February 2002The First District Appellate Court held that the plaintiff, Schawk, Inc., was not engaged in manufacturing and thus was not entitled to the investment tax credit pursuant to section 201(e) of the Illinois Income Tax Act. Schawk, a digital imaging prepress service provider, produces and sells color separated film used by its customers to print packaging materials for consumer products.
Recent Illinois unitary income tax casesBy John B. TruskowskiState and Local Taxation, February 2002Illinois imposes its income tax on a unitary basis. This means that all members of a unitary business group are treated as one taxpayer, and must file a combined return. 35 ILCS §§ 5/304(e0 and 5/502(e).
Responsible person liability under state tax lawBy Stanley R. KaminskiState and Local Taxation, February 2002Responsible person liability is derived from the nonpayment of taxes owed by a corporation, or in some instances, a partnership or limited liability company (LLC).
State and Local Taxation Section Council minutesState and Local Taxation, February 2002Chair Timothy E. Moran convened the meeting of the SALT Section Council at 8:10 A.M. Although the meeting was scheduled for 9:00 A.M., this meeting was advanced to 8:00 A.M. due to scheduling conflicts.
