Tax Trends

The newsletter of the ISBA’s Section on State & Local Taxation

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2024 Articles

The 2024 IPAI Legal Symposium Was a Success By Nora Devine, CIAO,, J.D. 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 October 2024 A summary of the September, 2024, case, People v. Home Depot USA, Inc.
Appellate Court Decision Clarifies Notice Standards for Property Tax Assessments in Illinois By Scott L. Ginsburg & Kathy C. Ropka July 2024 In Jackson Generation, LLC, the appellate court clarified notice standards for taxpayers and counties with respect to assessment increases.
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 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.
Become an Illinois Bar Foundation Champion By Jessica R. Durkin November 2024 At least twice a year at ISBA Annual and Midyear Meetings, we are pitched by colleagues and the Illinois Bar Foundation to become a “Champion.” But what is a Champion really, and what’s in it for us?
Chair Breslow’s Final Note By Samantha Brewslow June 2024 A note from the outgoing chair.
Chair’s Column: An Opportunity to Serve By John B. Sprenzel July 2024 A note from the chair.
Circuit Court Throws Out Cook County’s $314 Million Tax Judgment Against Sam’s Club By Stanley R. Kaminski & Dakota S. Newton April 2024 A summary and analysis of Sam’s West v. Cook County Department of Revenue.
Co-Editors’ Note By David Dorner & Megan Liston Mahalik June 2024 An introduction to the issue from the co-editors.
Co-Editors’ Note By David P. Dorner & Megan Liston Mahalik May 2024 An introduction to the issue from the co-editors.
Co-Editors’ Note April 2024 An introduction to the issue from the co-editors.
Co-Editors’ Note By David Dorner & Megan Liston Mahalik March 2024 An introduction to the issue from the co-editors.
Co-Editors’ Note By David Dorner & Megan Liston Mahalik February 2024 An introduction to the issue from the co-editors.
Common Area Cleanup Bill HB4125 Is a Win for All By Daniel J. Heywood 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)
Empirical Analysis of Decisions by the Illinois Independent Tax Tribunal By Brian Fliflet 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. 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.
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 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.
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 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 December 2024 Meeting minutes from the ISBA State & Local Taxation Section Council Meeting on Thursday, October 31, 2024.
Office Building Rental Market Update By Thomas M. Battista 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.
A Titanic Real Property Tax Appeal Struggle Plays Out Before the Illinois Supreme Court By Thomas A. Jaconetty 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.