Section Newsletters

Articles on State and Local Tax

Circuit Court Throws Out Cook County’s $314 Million Tax Judgment Against Sam’s Club By Stanley R. Kaminski & Dakota S. Newton State and Local Taxation, April 2024 A summary and analysis of Sam’s West v. Cook County Department of Revenue.
Empirical Analysis of Decisions by the Illinois Independent Tax Tribunal By Brian Fliflet State and Local Taxation, March 2024 An overview of the Illinois Independent Tax Tribunal and the 26 final decisions it has issued.
Illinois Appellate Court Holds Governmental Sale Tax Exemption Does Not Apply to Taxpayer’s Sales to Managed Care Organizations By David J. Kupiec, JD,CPA & Natalie Martin, J.D. State and Local Taxation, February 2024 A summary and analysis of the appellate court decision in Midwest Medical Equipment Solutions, Inc. v. Illinois Department Of Revenue and Illinois Independent Tax Tribunal.
Two Recent Court Decisions Shed Light on City of Chicago’s False Claims Ordinance By Jake A. Leahy State and Local Taxation, December 2023 In a pair of recent court decisions, the Illinois state and federal courts addressed Chicago’s False Claims Ordinance.
The Use of Capitalization Rates in the Income Approach to Value By Donald T. Rubin State and Local Taxation, November 2023 Numerous variables have to be considered when establishing an appropriate capitalization rate to be applied to a net income stream for the purpose of deriving a market value for a property by way of the “income approach” to value.
Be Prepared: It’s Here and More Is Coming… By Hon. Julie-April Montgomery, (ret.) & Stanley R. Kaminski State and Local Taxation, October 2023 Be prepared for the possible explosion of new work opportunities in tax that are coming for members of the legal profession.
Court Determines Tax Buyer Notice to Limited Liability Company Failed to Strictly Comply With Notice Requirements, Tax Deed Vacated By Lynette Lockwitz Real Estate Law, October 2023 A summary and analysis of In re Application of the County Treasurer, in which the appellate court vacated a tax deed for failure to strictly comply with the Property Tax Code's notice serving provisions.
Frequently Asked Questions Regarding the Illinois Property Tax Appeal Board’s E-filing System By Megan Mahalik & Michael O’Malley State and Local Taxation, October 2023 Answers to frequently asked questions about the Illinois Property Tax Appeal Board's mandatory e-filing for attorneys.
Court Determines Tax Buyer Notice to Limited Liability Company Failed to Strictly Comply With Notice Requirements, Tax Deed Vacated By Lynette Lockwitz State and Local Taxation, September 2023 A summary and analysis of In re Application of the County Treasurer, in which the appellate court vacated a tax deed for failure to strictly comply with the Property Tax Code's notice serving provisions.
Tax Deed Order Upheld: In re Application of County Treasurer (DJJ Investments, LLC v. Neldava, LLC) By Lynnette Lockwitz State and Local Taxation, August 2023 A summary and analysis of a case involving a petition to void a tax deed.
Illinois Department of Revenue Sales and Use Tax Letter Rulings By David P. Dorner State and Local Taxation, June 2023 Summaries of two recent sales and use tax general information letter rulings and one sales tax private letter ruling recently published by the Illinois Department of Revenue.
U.S. Supreme Court Issues Unclaimed Property Opinion Escheating Intangible Property to the State of Purchase, Not the State of Incorporation: Delaware v. Pennsylvania By David J. Kupiec, JD,CPA & Natalie M. Martin, J.D. State and Local Taxation, May 2023 On February 28, 2023, the United State Supreme Court issued a 9-0 opinion in Delaware v. Pennsylvania, et al., holding that certain intangible instruments should generally escheat to the state of purchase under section 2503 of the Disposition of Abandoned Money Orders and Traveler’s Check Act.
A Summary of the Illinois Property Tax Appeal Board’s Mandatory E-filing and Standing Order No. 2 By Mary T. Nicolau State and Local Taxation, March 2023 The Illinois Property Tax Appeal Board has recently introduced a new e-filing portal and the Illinois Administrative Code was amended to mandate e-filing of appeals by attorneys.
Illinois Appellate Court Issues Opinion Concerning Chicago Personal Property Lease Transaction Tax: RN Acquisition, LLC v. PACCAR Leasing Co. By David J. Kupiec, JD,CPA & Natalie M. Martin, J.D. State and Local Taxation, February 2023 In November 2022, the appellate court issued an opinion in RN Acquisition, LLC v. PACCAR Leasing Co. affirming the circuit court's finding that PACCAR Leasing Company was not responsible for the tax in question under the terms of the lease contract at issue.
A Review of Camelot Banquet Rooms, Inc. v. United States Small Business Administration, Which Upheld the Use of Content Based Discrimination in Certain Federal Funding By Jake Leahy State and Local Taxation, February 2023 In Camelot Banquet Rooms, Inc. v. United States Small Business Administration, Camelot Banquet Rooms and other businesses filed suit against the Small Business Administration for its denial of funding to said businesses under the second round of funding under the Paycheck Protection Program.
Case Note: Quad Graphics, Inc. v. N.C. Department of Revenue (Slip Opinion, 2022-NCSC-133 (N.C. Dec. 16, 2022)) By Brian Fliflet State and Local Taxation, January 2023 North Carolina Supreme Court declares Dilworth formalism dead.
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.

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