Section Newsletters

Articles on State and Local Tax

Tax Buyer’s Sale in Error Reversed: In re Application of County Treasurer (Wheeler Financial, Inc.) By Timothy E. Moran State and Local Taxation, January 2023 A summary and analysis of In re Application of County Treasurer (Wheeler Financial, Inc.).
Attorneys and Legally Trained Legislators in the 103rd General Assembly By John K. Norris State and Local Taxation, December 2022 An overview of the composition of the new Illinois General Assembly.
Co-Editors’ Note By David Dorner & Megan Liston Mahalik State and Local Taxation, December 2022 An introduction to the issue from the co-editors.
A Summary of Noteworthy Illinois Department of Revenue Private Letter Rulings Issued So Far in 2022 By David Dorner State and Local Taxation, November 2022 So far, for 2022, the Illinois Department of Revenue has published three income and six sales tax private letter rulings.
You’ve Been Served: A Primer on Defending a State Tax Class Action By David Dorner & Michael Lurie State and Local Taxation, September 2022 A primer on what to do when served with a consumer class action complaint alleging the over collection of state taxes.
The New Affordable Housing Incentive Program and Its Benefits By Lauren Elliott & Melissa Whitley State and Local Taxation, June 2022 The new affordable housing incentive program is established by state law under 35 ILCS 200/15-178.
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.
Recent appellate court decisions State and Local Taxation, November 2002 The following cases are available on our Web site.
Survey of State and Local Taxation Section Council State and Local Taxation, November 2002 Please 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 Column State and Local Taxation, October 2002 This is the fourth edition of Tax Trends for the 2002-2003 bar year.
Don’t expect a refund if you pay an unconstitutional tax By Stanley R. Kaminski State and Local Taxation, October 2002 In 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 property By Jacob Marc Steinfink State and Local Taxation, September 2002 Property owner #1 buys property A from the County of Cook in July 1998, and does not notify the Assessor.
Recent court decisions By Stanley R. Kaminski State and Local Taxation, September 2002 In 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 Sandstrom State and Local Taxation, August 2002 Illinois property tax statistics from 1991 to 1999 suggest the obvious: growth and tax burden are correlated.
A review of the 20th annual conference of the National Conference of State Tax Judges By Alexander P. White State and Local Taxation, July 2002 The 20th Annual State and Local Taxation conference of the National Conference of State Tax Judges (NCSTJ) convened on Friday, March 15, 2002, in Cambridge, Massachusetts.

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