Tax Trends

The newsletter of the ISBA’s Section on State & Local Taxation

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2021 Articles

102nd General Assembly Legislation Update of State & Local Tax Bills (Spring 2021) By Daniel Heywood & David Kupiec June 2021 Brief summaries of state and local tax bills.
American Rescue Plan Act of 2021 - Nontaxable Unemployment Benefits April 2021 The federally enacted American Rescue Plan Act of 2021 includes a retroactive provision making the first $10,200 per taxpayer of 2020 unemployment benefits nontaxable for individuals with modified federal adjusted gross income of less than $150,000. 
Chair’s Column: A Legend in the Making By Evan Schanerberger July 2021 A note from the chair, Evan Schanerberger.
Chair’s Final Note By Mary Nicolau June 2021 A note from the outgoing chair, Mary Nicolau.
Co-Editors’ Note By Mary Ann Connelly & Stanley R. Kaminski December 2021 An introduction to the issue from the co-editors.
Co-Editors’ Note By Mary Ann Connelly & Stanley R. Kaminski November 2021 An introduction to the issue from the co-editors.
Co-Editors’ Note By Mary Ann Connelly & Stanley R. Kaminski October 2021 An introduction to the issue from the co-editors.
Co-Editors’ Note By Mary Ann Connelly & Stanley R. Kaminski September 2021 An introduction to the issue from the co-editors, Mary Ann Connelly and Stanley R. Kaminski.
Co-Editors’ Note By Mary Ann Connelly & Stanley Kaminski August 2021 An introduction to the issue from the editors.
Co-Editors’ Note By Mary Ann Connelly & Stanley R. Kaminski July 2021 An introduction to the issue from the editors.
Co-Editors’ Note By Mary Ann Connelly & Stanley R. Kaminski June 2021 An introduction to the issue from the co-editors, Mary Ann Connelly and Stanley R. Kaminski.
Co-Editors’ Note By Mary Ann Connelly & Stanley R. Kaminski May 2021 An introduction to the issue from the co-editors, Mary Ann Connelly and Stanley R. Kaminski.
Co-Editors’ Note By Mary Ann Connelly & Stanley R. Kaminski April 2021 An introduction to the issue from the co-editors, Mary Ann Connelly and Stanley R. Kaminski.
Co-Editors’ Note By Mary Ann Connelly & Stanley R. Kaminski March 2021 An introduction to the issue from the co-editors, Mary Ann Connelly and Stanley R. Kaminski.
Co-Editors’ Note By Mary Ann Connelly & Stanley R. Kaminski February 2021 An introduction to the issue from the co-editors, Mary Ann Connelly and Stanley R. Kaminski.
Co-Editors’ Note By Mary Ann Connelly & Stanley R. Kaminski January 2021 An introduction to the issue from the co-editors, Mary Ann Connelly and Stanley R. Kaminski.
Consumer Alert: Attorney General Raoul Urges Illinois Residents to Be Alert for Unemployment Insurance Identity Theft February 2021 A press release from the Office of the Attorney General from July 27, 2020, regarding identity theft related to unemployment insurance. 
COVID-19 Impact on Office Building Assessments By Thomas Battista September 2021 A look at the impact of COVID-19 on office building vacancy in Chicago and the surrounding suburbs.
Failing to Properly Terminate State Domicile Has a Taxing Result By Stanley R. Kaminski & Lauren A. Ferrante 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.
Guns Save Life, Inc. et al v. Zahra, Ali, Director of the Dep’t of Rev. of Cook County, et al. By David Dorner 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.
Illinois Appellate Court Affirms ‘Glaring Bad Faith’ Standard Applies in FCA Lawsuit By Lauren Ferrante 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.
Illinois Department of Revenue Tax Practitioners Meeting - November 6, 2020: Income Tax Rulemaking January 2021 A look at new tax regulations finalized in 2020.
Illinois Department of Revenue Tax Practitioners Meeting – November 6, 2020: Legislative Recap January 2021 A look at the tax legislation that went into effect on Jan. 1.
Illinois Income Tax Filing and Payment Extension April 2021 An informational bulletin from the Illinois Department of Revenue.
Illinois Makes Significant Changes to Tax Code By Adam P. Beckerink, Laura Grace Mezher, & Colleen M. Redden August 2021 Among the bills Governor Pritzker signed into law on June 17 was S.B. 2017, the state budge bill, which contains several provisions intended to raise 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 April 2021 A summary and analysis of Illinois Road & Transportation Builders Ass’n, et al. v. County of Cook.
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 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." 
Sourcing of TPP: When Destination and Delivery Dovetail By Stanley R. Kaminski & Lauren A. Ferrante 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.
Taxpayer Phone and Email Contact Information January 2021 A contact list for the Illinois Department of Revenue.
Wendella Sightseeing Company, Inc. v. City of Chicago: Part 2 By Stanley R. Kaminski 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.