Section Newsletters

Articles From Stanley R. Kaminski

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.
U.S. Supreme Court may end web retailing as we know it By Stanley R. Kaminski State and Local Taxation, May 2018 Last month, the U.S. Supreme Court heard oral arguments in South Dakota v. Wayfair, Inc. The outcome of this case may affect the manner in which small businesses can solicit orders and sell merchandise online.
Co-editors’ note By Mary Ann Connelly & Stanley R. Kaminski State and Local Taxation, April 2018 An introduction to the issue from co-editors Mary Ann Connelly and Stanley Kaminski.
Co-editors’ note By Mary Ann Connelly & Stanley R. Kaminski State and Local Taxation, March 2018 An introduction to the issue from co-editors Mary Ann Connelly and Stanley Kaminski.
Co-editors’ note By Mary Ann Connelly & Stanley R. Kaminski State and Local Taxation, February 2018 An introduction to the issue from co-editors Mary Ann Connelly and Stan Kaminski.
Co-editors’ note By Mary Ann Connelly & Stanley R. Kaminski State and Local Taxation, January 2018 An introduction to this issue from co-editors Mary Ann Connelly and Stanley Kaminski.
Co-editors’ note By Mary Ann Connelly & Stanley R. Kaminski State and Local Taxation, December 2017 An introduction to the issue from co-editors Mary Ann Connelly and Stanley R. Kaminski.
Illinois slides backward on unclaimed property law By Stanley R. Kaminski & Maureen L. McCluskey State and Local Taxation, December 2017 A look at the significant changes to the Illinois Unclaimed Property law that will become effective in 2018.
Co-editors’ note By Mary Ann Connelly & Stanley R. Kaminski State and Local Taxation, November 2017 An introduction to the issue from co-editors Mary Ann Connelly and Stan Kaminski.
A conservative approach in collecting taxes is not fraud By Stanley R. Kaminski, John Kendzior, & Kyle Molidor State and Local Taxation, November 2017 In the recent case of Bartolotta v. Dunkin’ Brands Grp., Inc., the United States District Court for the Northern District of Illinois dismissed, with prejudice, a class action suit against Dunkin’ Brands Group, Inc. and one of its franchisees in Illinois which alleged that they violated the Illinois Consumer Fraud Act by over collecting sales tax on their coffee bag sales.
Co-editors’ note By Mary Ann Connelly & Stanley R. Kaminski State and Local Taxation, October 2017 An introduction to the issue from co-editors Mary Ann Connelly and Stanley R. Kaminski.
A presumption of taxability cannot save an extraterritorial tax By Evan W. Schanerberger & Stanley R. Kaminski State and Local Taxation, October 2017 In the recent case of The Hertz Corporation v. City of Chicago, the Illinois Supreme Court has once again declared that only by state legislation can a home rule municipality in Illinois apply its taxing powers beyond such municipality’s borders.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski State and Local Taxation, August 2017 An introduction to the issue from co-editors Mary Ann Connelly and Stanley Kaminski.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski State and Local Taxation, June 2017 An introduction to the issue from Co-Editors Mary Ann Connelly and Stan Kaminski.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski State and Local Taxation, May 2017 An introduction to this issue from co-editors Mary Ann Connelly and Stan Kaminski.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski State and Local Taxation, April 2017 An introduction to the issue from co-editors Mary Ann Connelly and Stan Kaminski.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski State and Local Taxation, March 2017 Remembering our colleague and friend, Allen Landmeier.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski State and Local Taxation, February 2017 An introduction to the issue from Co-editors Mary Ann Connelly and Stanley Kaminski.
Recent local tax decisions By Stanley R. Kaminski State and Local Taxation, February 2017 A list of recent court and administrative decisions in Illinois involving local taxation.
Negligence is not enough for Illinois False Claims Act violation By Evan W. Schanerberger & Stanley R. Kaminski State and Local Taxation, January 2017 The State of Illinois ex rel. Schad, Diamond and Shedden, P.C. v. National Business Furniture, LLC is a good example of when mere negligence for failing to actively keep abreast of the tax law will not rise to the level of reckless disregard that violates the FCA.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski State and Local Taxation, January 2017 An introduction to this issue from Co-Editors Mary Ann Connelly and Stan Kaminski.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski State and Local Taxation, December 2016 An introduction to the issue from co-editors Mary Ann Connelly and Stan Kaminski.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski State and Local Taxation, November 2016 An introduction to the issue from co-editors Mary Ann Connelly and Stanley R. Kaminski.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski State and Local Taxation, October 2016 An introduction to the issue from co-editors Mary Ann Connelly and Stan Kaminski.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski State and Local Taxation, September 2016 News, updates, and an introduction to this issue from co-editors Mary Ann Connelly and Stan Kaminski.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski State and Local Taxation, August 2016 An introduction to the issue from co-editors Mary Ann Connelly and Stan Kaminski.
Recent Chicago litigation By Stanley R. Kaminski & Elinor Murárová State and Local Taxation, July 2016 Two recent cases of interest to practitioners.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski State and Local Taxation, June 2016 An introduction to the issue from Co-Editors Mary Ann Connelly and Stanley R. Kaminski.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski State and Local Taxation, May 2016 An introduction to the issue from co-editors Mary Ann Connelly and Stan Kaminski.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski State and Local Taxation, April 2016 An introduction to the issue from co-editors Mary Ann Connelly and Stan Kaminski.

Spot an error in your article? Contact Celeste Niemann at cniemann@isba.org. For information on obtaining a copy of an article, visit the ISBA Newsletters page.

Select a Different Author