Illinois Appellate Court Holds Lowe’s Violated the Illinois False Claims Act by Remitting Illinois Use Tax and Not Retailers’ Occupation Tax on Certain Appliance Sales After Receiving Guidance in 2015 Department of Revenue Compliance Alert
By David J. Kupiec, JD,CPA & Natalie Martin, JD
State and Local Taxation,
November 2024
On September 30, 2024, the Illinois Appellate Court issued an order in People of the State of Illinois, ex rel., Richard Lindblom and Ralph Lindblom v. Lowe’s Home Centers, LLC, Sears Brands, LLC, Home Depot U.S.A., Inc., Best Buy Stores, L.P., and Gregg Appliances, Inc., affirming in part and reversing in part the trial court’s judgment finding Lowe’s Home Centers, LLC liable for violating the Illinois False Claims Act and remanding the matter for a new trial on the issue of damages.
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