Articles From Stanley R. Kaminski | Illinois State Bar Association

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.

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.

Wendella II: The Chicago Amusement Tax Is Again Held Illegal as Applied to Tour Boat Companies Operating on Chicago Waters By Stanley R. Kaminski & Eric Fader State and Local Taxation, April 2023 A summary of a recent appellate court decision regarding the Chicago Amusement Tax and its violation of the federal Maritime Transportation Act of 2002.

Co-Editors’ Note By Mary Ann Connelly & Stanley R. Kaminski State and Local Taxation, September 2022 An introduction to the issue from the co-editors.

Co-Editors’ Note By Mary Ann Connelly & Stanley R. Kaminski State and Local Taxation, August 2022 An introduction to the issue from the co-editors.

Co-Editors’ Note By Mary Ann Connelly & Stanley R. Kaminski State and Local Taxation, June 2022 An introduction to the issue from the co-editors.

Co-Editors’ Note By Mary Ann Connelly & Stanley R. Kaminski State and Local Taxation, May 2022 An introduction to the issue from the co-editors.

Co-Editors’ Note By Mary Ann Connelly & Stanley R. Kaminski State and Local Taxation, April 2022 An introduction to the issue from the co-editors.

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.

Co-Editors’ Note By Mary Ann Connelly & Stanley R. Kaminski State and Local Taxation, March 2022 An introduction to the issue from the co-editors.

Co-Editors’ Note By Mary Ann Connelly & Stanley R. Kaminski State and Local Taxation, February 2022 An introduction to the issue from the co-editors.

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 State and Local Taxation, 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.

Co-Editors’ Note By Mary Ann Connelly & Stanley R. Kaminski State and Local Taxation, January 2022 An introduction to the issue from the co-editors.

Co-Editors’ Note By Mary Ann Connelly & Stanley R. Kaminski State and Local Taxation, December 2021 An introduction to the issue from the co-editors.

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."

Co-Editors’ Note By Mary Ann Connelly & Stanley R. Kaminski State and Local Taxation, November 2021 An introduction to the issue from the co-editors.

Co-Editors’ Note By Mary Ann Connelly & Stanley R. Kaminski State and Local Taxation, October 2021 An introduction to the issue from the co-editors.

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.

Co-Editors’ Note By Mary Ann Connelly & Stanley R. Kaminski State and Local Taxation, 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 R. Kaminski State and Local Taxation, July 2021 An introduction to the issue from the editors.

Failing to Properly Terminate State Domicile Has a Taxing Result By Stanley R. Kaminski & Lauren A. Ferrante State and Local Taxation, 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.

Co-Editors’ Note By Mary Ann Connelly & Stanley R. Kaminski State and Local Taxation, 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 State and Local Taxation, 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 State and Local Taxation, 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 State and Local Taxation, March 2021 An introduction to the issue from the co-editors, Mary Ann Connelly and Stanley R. Kaminski.

Sourcing of TPP: When Destination and Delivery Dovetail By Stanley R. Kaminski & Lauren A. Ferrante State and Local Taxation, 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.

Co-Editors’ Note By Mary Ann Connelly & Stanley R. Kaminski State and Local Taxation, 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 State and Local Taxation, January 2021 An introduction to the issue from the co-editors, Mary Ann Connelly and Stanley R. Kaminski.

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.

Co-Editors’ Note By Mary Ann Connelly & Stanley R. Kaminski State and Local Taxation, December 2020 An introduction to the issue from the co-editors, Mary Ann Connelly and Stanley R. Kaminski.

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