Section Newsletters

Articles on State and Local Tax

Illinois Supreme Court Reviews How Cook County’s Motor Fuel Tax Applies to So-Called “Book-Out Transactions” in Marathon v. Cook County By Jake Leahy State and Local Taxation, December 2024 In Marathon v. Cook County, the central issue was whether Marathon successfully rebutted the presumption that these book-out transactions were taxable sales transferring ownership between distributors in Cook County, thus triggering the retail tax.
ISBA State & Local Taxation Section Council Meeting Minutes State and Local Taxation, December 2024 Meeting minutes from the ISBA State & Local Taxation Section Council Meeting on Thursday, October 31, 2024.
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.
The 2024 IPAI Legal Symposium Was a Success By Nora Devine, CIAO,, J.D. State and Local Taxation, October 2024 The Illinois Property Assessment Institute recently hosted its second annual "Legal Symposium on Property Assessment," featuring a range of engaging sessions. 
An Alleged Underpayment of Tax Is Not a False Claim When a Reasonable Rational Is Present By Dakota Newton & Stanley Kaminski State and Local Taxation, October 2024 A summary of the September, 2024, case, People v. Home Depot USA, Inc.
Applying Complete Auto’s Test, the Illinois Independent Tax Tribunal Determines That Illinois Can Impose Use Tax on Out-of-State Leasing Company’s Aircraft By Jake Leahy State and Local Taxation, August 2024 TCRG SN 4057 LLC v. Illinois Department of Revenue provides a useful analysis of the application of the Complete Auto four-part test as applied to dormant commerce clause challenges for an out-of-state taxpayer.
A Titanic Real Property Tax Appeal Struggle Plays Out Before the Illinois Supreme Court By Thomas A. Jaconetty State and Local Taxation, August 2024 A summary and analysis of Shawnee Community Unit School District No. 84, et al. v. Illinois Property Tax Appeal Board, which ranks among the most significant decisions in Illinois real property taxation history.
Appellate Court Decision Clarifies Notice Standards for Property Tax Assessments in Illinois By Scott L. Ginsburg & Kathy C. Ropka State and Local Taxation, July 2024 In Jackson Generation, LLC, the appellate court clarified notice standards for taxpayers and counties with respect to assessment increases.
Common Area Cleanup Bill HB4125 Is a Win for All By Daniel J. Heywood State and Local Taxation, June 2024 The Illinois Property Tax Code defines condominium, town home, and other planned association common area, how to value it for property tax purposes, and how to establish that a parcel is in fact common area under the code.
1 comment (Most recent June 24, 2024)
Office Building Rental Market Update By Thomas M. Battista State and Local Taxation, May 2024 A follow-up to previous articles covering the office building rental market in Chicago and comparable cities in the aftermath of the pandemic.
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.

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