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HMB's State and Local Tax Scorecard

"What's Happening Everywhere Today"

"What's Happening Everywhere Today," NYU Institute on State and Local Taxation (Dec. 2014)

DECISION IN FAVOR OF HORWOOD MARCUS & BERK AFFIRMED BY APPELLATE COURT

The Illinois Appellate Court today affirmed the Circuit Court of Cook County decision granting summary judgment in favor of Horwood Marcus & Berk and striking the Cook County Personal Property Use Tax. Without allowing oral argument, the Appellate Court agreed with HMB that the Cook County Use Tax violated Section 5-1009 of the Counties Code. Thus, the Appellate Court went on to state that it did not need to address the Constitutional argument as well.

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The State and Local Tax Group has one of the nation’s largest state and local tax practices. The SALT Group’s services are both preventive and remedial. We advise major corporate clients on multi-state tax controversies as well as assist in tax efficient structuring of mergers, acquisitions, and disposition transactions. Our focus is always to add value for our clients by identifying and developing solutions to their tax concerns.

Members of the SALT Group have handled state administrative proceedings across a wide variety of issues for Fortune 1000 companies, mid-size businesses, and individuals in virtually all states. Although we believe that settlement often times best suits our client’s needs, we have litigated before the numerous state circuit, appellate and supreme courts.

Our depth of experience, our working relationships with key governmental personnel, and our thorough knowledge of state and local laws and policies allow us to effectively and efficiently resolve matters, whether it be prevailing in litigation or negotiating a favorable settlement. The SALT Group has been engaged to address the most current, significant state tax issues, including the taxation of special purpose entities, the application of the cost of performance rules, combined reporting issues, the taxation of services and the application of the new nexus statutes.

The SALT Group has extensive experience in working with clients to minimize their historic tax liability through tax amnesty and voluntary disclosure programs. The SALT Group also has an extensive knowledge in the area of escheat, including audits and voluntary disclosures.