2018 Articles

Tax increment financing By Tatia Gibbons April 2018 Tax increment financing creates a source of revenue intended to encourage private investment in communities, restore the property value base, and promote development.

U.S. Supreme Court may end web retailing as we know it By Stanley R. Kaminski 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.

Waste Management of Illinois, Inc. v. The Illinois Independent Tax Tribunal By Keith Staats February 2018 The ruling in this case would seem to create a refund opportunity for other similarly situated taxpayers, although because the case is a Rule 23 decision the Illinois Department of Revenue might contest additional refund claims.

When is a Commerce Clause violation not a Commerce Clause violation and when is the payment of a sales tax not the payment of a sales tax? A review of Southern California Edison v. Department of Taxation By Robert Evans November 2018 A summary of Southern California Edison v. Department of Taxation.

Will Quill survive? A review of South Dakota v. Wayfair, Inc. By John Kaminsky March 2018 South Dakota v. Wayfair, Inc. may provide SCOTUS with the vehicle in needs to change the current landscape of interstate commerce when it hears oral arguments on April 17th.

Tax Trends

2018 Articles