Section Newsletters

Articles on State and Local Taxation Section

The Measure of “Just Compensation” in Tax Sale Foreclosure By Lynnette Lockwitz State and Local Taxation, August 2026 The U.S. Supreme Court recently held the Nation’s history along with the Court’s precedent holds up the principle that an owner is entitled to surplus sale proceeds upon seizure after failed collection of a tax debt, not a property’s hypothetical fair market value, with the qualifier that the sale is fairly conducted in light of tax sales.
A Letter From the Chair By Nicholas P. Jordan State and Local Taxation, July 2026 The new chair of the State and Local Taxation Section Council reflects on the 90th birthday of the section, the section's efforts in recent and future legislation, a glimpse into how you can be involved in the section this bar year, and the importance of IBF Champions. 
One Year After Wisconsin v. Catholic Charities, Illinois Appellate Court Decides First Religious Exemption Case By Jake A. Leahy State and Local Taxation, April 2026 The First District Appellate Court invoked the holding of Catholic Charities Bureau v. Wisconsin, a United States Supreme Court case, determining that The Salvation Army is a church as a matter of settled law, and therefore services performed in its employ fall outside the Act’s definition of employment, regardless of whether those services are religious in nature.
Court Determines a Class Action Counterclaim Moot After a Tax Sale Is Vacated By Lynnette Lockwitz State and Local Taxation, December 2025 A summary of In re Application of the County Treasurer (Illinois Tax Auction, LLC v. Stephanie D. Roddy), 2025 IL App (1st) 240045 (Aug. 25, 2025) and a look at scavenger tax sales. 
Join Us at the ISBA & IJA Midyear Meeting—a Taste of What’s Ahead By Ted M. Niemann State and Local Taxation, December 2025 The Joint Midyear Meeting, hosted by the Illinois State Bar Association and the Illinois Judges Association, is a can't-miss event, offering CLE programs on democracy preservation and the ethical use of AI; a Member Appreciation Reception featuring Glow Bingo and prizes; the Illinois Bar Foundation for the Champions Breakfast; the IJA/ISBA Joint Midyear Meeting Luncheon; and a Holiday Reception honoring the Supreme Court of Illinois. Register today! 
April SALT Section Council Meeting Minutes State and Local Taxation, June 2025 Meeting minutes from the ISBA State & Local Taxation Section Council Meeting on Thursday, April 17, 2025.
Chair Sprenzel’s Final Note By John B. Sprenzel State and Local Taxation, June 2025 A final note from John Sprenzel, the outgoing chair of the ISBA Section Council on State and Local Taxation: "In my initial column, I wrote that it is an honor and privilege to serve as your steward this bar year. Without question, it truly was. My belief was emboldened by each contribution of numerous Section Council Members throughout the bar year." 
February SALT Section Council Meeting Minutes State and Local Taxation, April 2025 Meeting minutes from the ISBA State & Local Taxation Section Council Meeting on Thursday, February 27, 2025.
January SALT Section Council Meeting Minutes State and Local Taxation, April 2025 Meeting minutes from the ISBA State & Local Taxation Section Council Meeting on Thursday, January 30, 2025.
March SALT Section Council Meeting Minutes State and Local Taxation, April 2025 Meeting minutes from the ISBA State & Local Taxation Section Council Meeting on Thursday, March 20, 2025.
ISBA State & Local Taxation Section Council Meeting Minutes State and Local Taxation, December 2024 Meeting minutes from the ISBA State & Local Taxation Section Council Meeting on Thursday, October 31, 2024.
Part 2 of Illinois Department of Revenue Practitioners Meeting November 19, 2019 State and Local Taxation, January 2020 Part two of a two-part handout from the Illinois Department of Revenue's 2019 tax practitioners meeting.
General Assembly in Veto Session Modifies Local ROT Again By Stanley R. Kaminski State and Local Taxation, December 2019 An overview of the changes to the Retailers Occupation Tax that will take effect on Jan. 1, 2021.
Illinois’ Incomprehensible Sales Tax Law By Keith Staats, J.D. Business Advice and Financial Planning, December 2019 A post-Wayfair fix for leveling the playing field between online and brick-and-mortar retailers has made Illinois sales tax more unbalanced.  
Illinois’ Incomprehensible Sales Tax Law By Keith Staats, J.D. State and Local Taxation, November 2019 A post-Wayfair fix for leveling the playing field between online and brick-and-mortar retailers has made Illinois sales tax more unbalanced.  
Highlights from the Cook County Board of Review’s 2019 attorney meeting By Roland Lara State and Local Taxation, July 2019 On June 24, 2019, the Cook County Board of Review made its annual presentation regarding statistics and lessons learned from its just-closed session, as well as anticipated challenges for the upcoming session.
Mid-Illinois Assembly 101st legislation update By Evan W. Schanerberger State and Local Taxation, June 2019 Summaries of six import bills related to state and local tax.
Recent cases filed with the tax tribunal By Keith Staats State and Local Taxation, January 2019 Summaries of notable cases filed with the Independent Tax Tribunal in the past two months.
Illinois Department of Revenue legislative recap: 2018 spring legislative session State and Local Taxation, December 2018 A recap of the Illinois Department of Revenue's 2018 spring legislative session.
Income tax update: 2018 legislation and rulemaking State and Local Taxation, December 2018 Updates on legislation.
Practitioners Presentation – October 26, 2018 State and Local Taxation, December 2018 The Illinois Department of Revenue's practitioners presentation from October 26, 2018.
When is a Commerce Clause violation not a Commerce Clause violation and when is the payment of a sales tax not the payment of a sales tax? A review of Southern California Edison v. Department of Taxation By Robert Evans State and Local Taxation, November 2018 A summary of Southern California Edison v. Department of Taxation.
Grantor trusts and the Illinois replacement tax By Evan W. Schanerberger State and Local Taxation, August 2018 The Second District Appellate Court of Illinois recently affirmed the trial court's decision that Republic Bancorp Company was not entitled to an Illinois replacement tax deduction from the Illinois Department of Revenue.
Highlights from the Cook County Board of Review’s attorney meeting By Roland Lara State and Local Taxation, August 2018 The Cook County Board of Review made its annual presentation to the practicing bar on July 18, covering information from its last session and anticipated challenges for the upcoming session.
Out of state internet retailers subject to state sales/use taxes in historic South Dakota v. Wayfair decision By Stanley R. Kaminski, David J. Kupiec, & Natalie M. Martin State and Local Taxation, July 2018 In South Dakota v. Wayfair, the U.S. Supreme Court rejected the physical presence test for state sales/use taxes, marking a historic change in state tax law.
Survey State and Local Taxation, July 2008 Fill out this survey to help us identify how we can serve you better.
Recent Case Update from the June 2007 State and Local Tax Council Meeting By Stanley R. Kaminski State and Local Taxation, August 2007 At the June meeting of the ISBA’s State and Local Tax Council, a report on new tax cases was presented by Judge White.
Excerpts of minutes of section council meetings State and Local Taxation, February 1999 The new officers of the section council were introduced. The new officers were: Sean Fitzgerald (chairman), Joanne Elliott (vice chairman), and Stanley Kaminski (secretary).

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