Tax Trends

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

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2022 Articles

2022 Tax Legislation From the Spring Session By Keith Staats May 2022 Summaries of tax legislation from the Illinois General Assembly's spring session.
Attorneys and Legally Trained Legislators in the 103rd General Assembly By John K. Norris December 2022 An overview of the composition of the new Illinois General Assembly.
Casenote: Deerpath Consolidated Neighborhood Association v. The Lake County Board of Review and Martin P. Paulson By Mary Ann Connelly January 2022 A summary and analysis of a recent appellate case that addresses whether a consolidated neighborhood association has standing to pursue a property tax appeal on behalf of individual homeowners.
Chair’s Column: Standing on the Shoulders of Giants By Daniel J. Heywood July 2022 A note from the chair.
Chair’s Final Note By Evan Schanerberger June 2022 A note from the outgoing chair.
Co-Editors’ Note By David Dorner & Megan Liston Mahalik December 2022 An introduction to the issue from the co-editors.
Co-Editors’ Note By David Dorner & Megan Liston Mahalik November 2022 An introduction to the issue from the co-editors.
Co-Editors’ Note By David Dorner & Megan Liston Mahalik October 2022 An introduction to the issue from the co-editors.
Co-Editors’ Note By Mary Ann Connelly & Stanley R. Kaminski September 2022 An introduction to the issue from the co-editors.
Co-Editors’ Note By Mary Ann Connelly & Stanley R. Kaminski August 2022 An introduction to the issue from the co-editors.
Co-Editors’ Note By Mary Ann Connelly & Stanley Kaminski July 2022 An introduction to the issue from the co-editors.
Co-Editors’ Note By Mary Ann Connelly & Stanley R. Kaminski June 2022 An introduction to the issue from the co-editors.
Co-Editors’ Note By Mary Ann Connelly & Stanley R. Kaminski May 2022 An introduction to the issue from the co-editors.
Co-Editors’ Note By Mary Ann Connelly & Stanley R. Kaminski April 2022 An introduction to the issue from the co-editors.
Co-Editors’ Note By Mary Ann Connelly & Stanley R. Kaminski March 2022 An introduction to the issue from the co-editors.
Co-Editors’ Note By Mary Ann Connelly & Stanley R. Kaminski February 2022 An introduction to the issue from the co-editors.
Co-Editors’ Note By Mary Ann Connelly & Stanley R. Kaminski January 2022 An introduction to the issue from the co-editors.
Illinois Notary Law Changes By Kevin J. Stine July 2022 Summaries of the recent substantive changes to existing notary laws.
The New Affordable Housing Incentive Program and Its Benefits By Lauren Elliott & Melissa Whitley June 2022 The new affordable housing incentive program is established by state law under 35 ILCS 200/15-178.
Nuts and Bolts of Preparing and Filing Illinois Estate Tax Returns By Joan E. Smuda October 2022 An overview of how to prepare and file estate tax returns in Illinois.
Office Space Vacancy Update By Thomas Battista April 2022 Data collected for the fourth quarter of 2021 suggests continued decline in office space leasing.
Recent Changes to Cook County Circuit Court Rules 10.6 and 10.8 Affecting Tax Objection Complaints By Timothy E. Moran March 2022 A look at the new proposed amendments to Circuit Court Rules10.6 and 10.8 impacting tax objection complaints. 
Some Lessons Learned from SALT’s Best and the Brightest: Through the Legal Looking Glass CLE Series By Gary H. Smith August 2022 Takeaways from the first two sessions of a recent State & Local Taxation Section Council CLE.
A Summary of Noteworthy Illinois Department of Revenue Private Letter Rulings Issued So Far in 2022 By David Dorner November 2022 So far, for 2022, the Illinois Department of Revenue has published three income and six sales tax private letter rulings.
Supplement to 2022 Tax Legislation From the Spring Session By John B. Sprenzel & Samantha K. Breslow July 2022 An update on legislation from the Illinois General Assembly's spring session.
The Uniformity Clause and Legislative Intent Required a Ruling for Taxpayer in Kishwaukee Auto Corral v. Department of Revenue, 2021 IL App (1st) 200236 By Stanley R. Kaminski February 2022 In Kishwaukee Auto Corral v. Department of Revenue, the appellate court held that Kishwaukee was entitled to a bad debt deduction for defaulted installment payments by its customers on the purchase of cars. 
When Is a Service Performed in a State? By Stanley R. Kaminski 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.
You’ve Been Served: A Primer on Defending a State Tax Class Action By David Dorner & Michael Lurie September 2022 A primer on what to do when served with a consumer class action complaint alleging the over collection of state taxes.