Tax Trends

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

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2025 Articles

April SALT Section Council Meeting Minutes June 2025 Meeting minutes from the ISBA State & Local Taxation Section Council Meeting on Thursday, April 17, 2025.
Become an Illinois Bar Foundation Champion By Jessica R. Durkin December 2025 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?
Become an Illinois Bar Foundation Champion By Jessica R. Durkin February 2025 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 Sprenzel’s Final Note By John B. Sprenzel June 2025 A final note from John Sprenzel, the outgoing chair of the ISBA Section Council on State and Local Taxation: "In my initial column, I wrote that it is an honor and privilege to serve as your steward this bar year. Without question, it truly was. My belief was emboldened by each contribution of numerous Section Council Members throughout the bar year." 
Court Determines a Class Action Counterclaim Moot After a Tax Sale Is Vacated By Lynnette Lockwitz December 2025 A summary of In re Application of the County Treasurer (Illinois Tax Auction, LLC v. Stephanie D. Roddy), 2025 IL App (1st) 240045 (Aug. 25, 2025) and a look at scavenger tax sales. 
February SALT Section Council Meeting Minutes April 2025 Meeting minutes from the ISBA State & Local Taxation Section Council Meeting on Thursday, February 27, 2025.
Illinois Appellate Court Affirms Tax Tribunal Decision Holding That Subsidiary Was Improperly Excluded from Parent Company’s Illinois Unitary Group as Subsidiary Was Not an 80/20 Company By David J. Kupiec, JD,CPA & Natalie Martin, JD April 2025 On March 19, 2025, the Illinois Appellate Court issued an order in Pepsico, Inc. and Affiliates v. The Illinois Department of Revenue and The Illinois Independent Tax Tribunal, 2025 IL App (1st) 230913-U, Third Division (March 19, 2025), holding that The Independent Tax Tribunal, properly entered a judgment in favor of the Illinois Department of Revenue. The Court agreed with the Department’s determination that a subsidiary’s income was improperly excluded from the parent corporation’s income tax returns. In addition, the Appellate Court held that the Tax Tribunal properly declined to abate tax penalties imposed against the parent corporation.
ISBA 2025 Solo and Small Firm Conference Photos December 2025 The Illinois State Bar Association hosted the 2025 Solo and Small Firm Conference: The Innovative Lawyer: Smart Strategies for Small Firms in the Age of AI on September 25–26 at the Embassy Suites in Naperville, IL.
January SALT Section Council Meeting Minutes April 2025 Meeting minutes from the ISBA State & Local Taxation Section Council Meeting on Thursday, January 30, 2025.
Join Us at the ISBA & IJA Midyear Meeting—a Taste of What’s Ahead By Ted M. Niemann December 2025 The Joint Midyear Meeting, hosted by the Illinois State Bar Association and the Illinois Judges Association, is a can't-miss event, offering CLE programs on democracy preservation and the ethical use of AI; a Member Appreciation Reception featuring Glow Bingo and prizes; the Illinois Bar Foundation for the Champions Breakfast; the IJA/ISBA Joint Midyear Meeting Luncheon; and a Holiday Reception honoring the Supreme Court of Illinois. Register today! 
LAWPAC Needs You! February 2025 The Illinois Lawyers’ Political Action Committee (LAWPAC) needs your help to fulfill its mission to support the legislative goals of the ISBA and Illinois’ legal community.
Lessors Receive Major Tax Break for Chicago Personal Property Leases By Stanley R. Kaminski & Dakota Newton July 2025 The authors analyze changes to the Illinois use tax, service use tax, service occupation tax, and local ROTs and SOTs, particularly in Chicago, and how this impacts lessors and lessees. 
March SALT Section Council Meeting Minutes April 2025 Meeting minutes from the ISBA State & Local Taxation Section Council Meeting on Thursday, March 20, 2025.
Recent Illinois Tax Sale and Tax Deed Cases By Tim Moran February 2025 A summary of recent Illinois appellate cases regarding tax sale and tax deed issues. 
What Constitutes a Prima Facie Case? By Brian Fliflet July 2025 This article discusses the interpretation of prima facie cases and the recent Supreme Court Opinion, Marathon Petroleum Co. LP v. Cook County Department of Revenue, 2024 IL 129562.