Knowledge Center

Publications

  • March 14, 2014
    Using Experts Effectively in State Tax Litigation
    This article reviews a number of recent state and local tax cases which turned on how taxpayers utilized experts to make their respective cases and emphasizes the importance of being proactive when preparing for litigation.
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  • November 11, 2013
    New Legislation Seeks to Clarify Property Tax Exemption for Nonprofit Health Care Institutions
    A nonprofit hospital may qualify for a property tax exemption if the value of certain charitable services or activities provided by the hospital at least equals the hospital's estimated property tax liability for the year.
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  • October 4, 2013
    Memorandum to Clients and Friends Concerning the Cook County Non-Titled Personal Property Use Tax
    On October 4, 2013, the Appellate Court of Illinois granted Cook County's motion to stay the Preliminary Injunction previously issued by the Cook County Circuit Court on July 24, 2013.
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  • August 22, 2013
    HMB Analysis of Colorado's "Amazon Law"
    On August 20, 2013, the United States Tenth Circuit Court of Appeals vacated the March 30, 2012 injunction issued by the District Court for the District of Colorado...
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  • July 24, 2013
    HMB Prevails on Its Motion for Preliminary Injunction to Enjoin Cook County from Enforcing Use Tax
    On July 24, 2013, Judge Lopez Cepero of the Cook County Circuit Court issued a preliminary injunction enjoining Cook County from enforcing the Cook County Non-Titled Personal Property Use Tax. The County will now file a motion to reconsider, and HMB will have the opportunity to respond.
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  • June 4, 2013
    Challenge to Cook County's Non-Titled Personal Property Use Tax
    Horwood Marcus & Berk is pleased to announce that its challenge to Cook County Non-Titled Personal Property Use Tax is set for a hearing on July 24, 2013 on our motion for a preliminary injunction.
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  • April 1, 2013
    Federally Deductible Employee Benefits Are Not Subject to the Texas Margins Tax
    On March 18, 2013, the Travis County, Texas District Court held that an employer could deduct the costs of benefits, including parking expenses, occupation taxes, and continuing education expenses when calculating its taxable income under the Texas franchise tax.
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  • March 18, 2013
    Cook County Non-Titled Use Tax To Go Into Effect April 1, 2013
    On April 1, 2013, the Cook County Non-Titled Personal Property Use Tax will go into effect. The tax is imposed at 1.25% of the value of property when it is first brought into the county after being purchased elsewhere.
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  • January 17, 2013
    Taxpayer Victory In Refund Case Involving Illinois Amnesty Program
    The Illinois Appellate Court, 1st District, issued a decision in favor of the taxpayer in Con-Way Transportation Services, Inc. v. Hamer. The Court held that Con-Way Transportation Services, Inc., who was undergoing a federal audit at the time of an Illinois amnesty program, is entitled to a refund of tax paid under amnesty for the 1997 tax year. Fred Marcus and Jennifer Zimmerman of Horwood Marcus & Berk represented the Taxpayer in this case.
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  • January 9, 2013
    American State and Local Taxes for Businesses Headquartered Abroad
    European, Asian, and other foreign-based businesses selling goods and services in the United States seek to capture a part of the world's largest consumer market; however, these businesses need to be aware of the tax dangers presented by each of the 50 states.
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  • January 8, 2013
    The Most Important Sales Tax Change in Almost 50 Years
    Whether they know it or not, businesses that make sales by mail order, Internet or any other "remote" method have been relying on a 45 year old interpretation of the United States Constitution. That interpretation appears to be overturned, perhaps in the next year.
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  • January 1, 2013
    A Recipe for Bad Tax Policy: False Claims Acts and State Taxation
    A handful of relators have mischaracterized complicated and controversial areas of state tax law as having been settled and are instituting actions against taxpayers that have made justifiable decisions regarding their responsibilities.
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  • November 27, 2012
    Michigan Court of Appeals Says the Multistate Tax Compact Is Not Binding
    On November 20, 2012, the Michigan Court of Appeals, in International Business Machines v. Dep’t of Treasury, held that the taxpayer was not entitled to elect the three factor apportionment formula in the Multistate Tax Compact. This is the first such case to be decided since the Gillette decision in California, which held that the Compact is a binding contract and that the taxpayer was entitled to the election.
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  • November 5, 2012
    American State and Local Taxes: Know What You Do Not Know -- "The Big Three"
    Israeli businesses selling goods and services in the United States seek to capture a part of the world’s largest consumer market. However, these businesses need to be aware of the tax dangers presented by each of the 50 states. Unfortunately, most Israeli businesses do not know of these dangers. Based on experience, the following are the three most important state tax unknowns.
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  • October 18, 2012
    Washington May Not Impose Sales Tax on Gross Receipts For Sales Advertised to Include Tax
    On Tuesday, October 9, 2012, a Washington State Court of Appeals held that the Department is unambiguously prohibited from using gross receipts as the basis for calculating the retail sales tax owed from a sale advertised as including tax. This case confirms that Washington retailers may "back out" the sales tax from their gross sales so long as the sales are clearly advertised as such.
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  • October 9, 2012
    Illinois Appellate Court Holds That Taxpayers Must Utilize Capital Loss On a Pre-Apportionment Basis
    On September 28, 2012, an Illinois appellate court sided with the Department of Revenue in refusing to allow a taxpayer to claim a refund based on its request to carry back a capital loss incurred by its parent company to offset a capital gain the taxpayer had reported on a prior year’s return.
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  • October 3, 2012
    California Court of Appeals Allows UDITPA Election Under the Multistate Tax Compact (Again)
    On July 24, 2012, a California Appeals Court ruled in Gillette Co. & Subsidiaries v. Franchise Tax Board that for the years the State was a party to the Multistate Tax Compact, it had to allow taxpayers to elect to use the equal weighted, three part apportionment formula in Article IV of the Compact. The Court vacated the decision on its own ruling shortly after issuing its ruling. On October 2, 2012, the ruling was re-issued in virtually identical form.
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  • September 19, 2012
    Taxpayer Victory in Local Sales Tax Situs Case
    On September 17, 2012, the Illinois Appellate Court, Third District, ruled in Hartney Fuel Oil Company v. Hamer, 2012 IL App (3d) 110144, that local tax, for both Retailers’ Occupation Tax (ROT) and Motor Fuel Tax (MFT) purposes, is due based on where acceptance of an order occurs.
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  • August 30, 2012
    Taxpayers May Benefit From Electing the UDITPA Formula on Amended Returns
    On July 24, 2012, a California Appeals Court ruled in Gillette Co. & Subsidiaries v. Franchise Tax Board that for the years the State was a party to the Multistate Tax Compact, it had to allow taxpayers to elect to use the equal weighted, three part apportionment formula in Article IV of the Compact
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  • August 24, 2012
    Taxpayer Loss In Illinois Amnesty Interest Case
    On August 23, 2012, the Illinois Appellate Court, 1st District, issued a decision against the taxpayer in Marriott International Inc. v. Hamer. The Court held that Marriott International Inc. is subject to a double interest penalty (interest imposed at 200% the statutory rate) due to its failure to participate in the 2003 amnesty program.
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  • June 1, 2012
    HB 5192 Illinois Independent Tax Tribunal Act of 2012
    On Friday, June 1st the Illinois Senate Revenue Committee approved H.B. 5192 establishing an Illinois Independent Tax Tribunal
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  • May 28, 2012
    No Uniformity Shouldn't Be Enough: How the MTC Has Failed
    The business community has long awaited a uniform approach to states' corporate income taxes. Without a uniform rule, "there is a risk of both over-taxation and under-taxation of multi-state businesses..."
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  • March 18, 2012
    American State and Local Taxes: Trends and Developments
    Israeli businesses are effective vendors of goods and services, and export some $7 billion of goods and services to the United States annually. However, while mid-sized Israeli businesses commonly plan for taxes enforced by the Internal Revenue Service and covered by the treaty between Israel and the United States, many do not plan for state taxes.
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  • March 12, 2012
    Opportunistic "Whistleblower" Exploits Illinois False Claims Act
    There is something troubling when relying on guidance by a Department of Revenue can get you sued...As of the date of this writing, approximately 200 lawsuits have been filed against retailers operating on a nationwide basis, alleging that they have fraudulently failed to collect tax on the shipping portion of sales to Illinois customers.
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  • March 7, 2012
    Taxpayer Victory in Illinois Amnesty Interest Case
    On March 5, 2012 The Illinois Appellate Court, 1st District, issued a decision in favor of the taxpayer in Metropolitan Life Insurance Company v. Hamer. The Court held that Metropolitan Life Insurance Company is not subject to a double interest penalty due to its failure to participate in the 2003 amnesty program.
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  • November 28, 2011
    New Tax Bill Under Consideration By Illinois General Assembly
    On November 27, 2011, Representative John E. Bradley filed House Amendment #3 (“Amendment #3”) to Senate Bill 397 (“SB 397”) with the Illinois General Assembly...
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  • November 9, 2011
    Tax Bill Under Consideration By Illinois General Assembly
    On November 7, 2011, Representative Barbara Flynn Currie filed House Amendment #2 (“Amendment”) to Senate Bill 397 (“SB 397”) with the Illinois General Assembly...
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  • October 19, 2011
    Illinois Arbitrarily Extends Its Statute of Limitations
    The Illinois Department of Revenue has asserted that the Illinois statute of limitations is no longer 3 years, but rather 3 years and 6 months no matter when the return is filed...
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  • September 12, 2011
    California Amazon Nexus Update
    On June 28, 2011, California Gov. Jerry Brown signed into law California's budget for fiscal 2011-2012...
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  • June 14, 2011
    Cost of Performance Victory - Operational Approach
    The Massachusetts Appellate Tax Board (the "Board") on June 8, 2011 issued its written decision in a cost performance matter, holding in favor of AT&T...
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  • March 3, 2011
    Nonlitigated Resolutions of Multistate Tax Disputes: Three Case Studies Show How Taxpayers, States Can Find Common Ground
    At some point, almost every multistate business will find itself pregnant with a potential state tax dispute....
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  • February 23, 2011
    Beware the tax man…in another state
    When Illinois Gov. Pat Quinn pronounced his fiscal house “on fire” in December 2010, many businesses and individuals in the state understandably feared that the lawmaker’s solution to the emergency would be reflected in their tax bills...
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  • February 16, 2011
    Taxpayer Friendly Legislation Introduced in the Illinois Senate
    Two “taxpayer friendly” bills were introduced in the Illinois Senate last week...
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  • February 1, 2011
    Mind the Gap: The Current Debate Between States & Municipalities and Online Travel Companies over the Taxability of the Remittance Gap
    Breen Schiller describes the current debate between states and municipalities and online travel companies over whether the local hotel occupancy taxes charged by online travel companies should be based upon the retail or the wholesale price...
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  • January 28, 2011
    Preliminary Injunction Blocks Colorado Notification and Reporting Requirements for Out-of-State Retailers
    On January 26, 2011, the U.S. District Court for the District of Colorado granted Direct Marketing Association ("DMA") Motion for Preliminary Injunction and enjoined the Colorado Department of Revenue ("Department") from enforcing its sales/use tax notice and reporting requirements on out-of-state retailers who are not required to collect/remit sales tax...
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  • January 27, 2011
    Successful Challenges Under the State (Not Federal) Constitution
    Often times, state constitutions are ignored when challenging state tax assessments...
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  • January 12, 2011
    Illinois Houses Approve Increased Income Tax Rates and Moratorium on NOLS
    Early this morning (January 12, 2011), Senate Bill 2505 (“S.B. 2505") passed both houses of the Illinois legislature, and it will be sent to the governor for signature...
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  • January 7, 2011
    Amnesty Interest Not Due On Federal RAR Payment
    On January 6, 2011, the Circuit Court of Cook County, Illinois addressed the imposition of double interest under the 2003 Tax Delincuency Amnesty Act ("Amnesty Act") and ruled in favor of the taxpayer, Metropolitan Life...
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  • January 7, 2011
    Illinois Houses Approve Amazon and Affiliate Nexus
    On January 6, 2011, House Bill 3659 (“H.B. 3659”) passed both houses of the Illinois legislature, and it will be sent to the governor for signature...
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  • November 15, 2010
    Angel Investment Tax Credits: A Win-Win-Win for Taxpayers, New Ventures, and the States
    New businesses get an infusion of capital, investors receive a tax credit, and the states see increased employment and innovation that enhance the local economy...
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  • October 1, 2010
    The Complexities in Sourcing Receipts from the Sale of Other Than Tangible Personal Property
    Marilyn Wethekam explores the complexities in sourcing receipts from sales of other than tangible personal property, such as identifying income producing activities, what constitutes direct costs, and the treatment of third-party costs when using the cost of performance method...
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  • August 17, 2010
    Illinois Adopts Amnesty (Again)
    On August 16, 2010, Governor Pat Quinn signed SB 377, the amnesty bill that allows delinquent taxpayers to pay back taxes without penalty or interest...
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  • August 2, 2010
    Delaware Enacts Unclaimed Property Administrative Review Process
    On July 23, 2010, Delaware Governor Markell signed into law SB 272, which adds a new administrative review process to the state’s Escheats Law and makes other important changes to reporting abandoned and unclaimed property...
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  • June 4, 2010
    Taxpayer Wins Cost of Performance Dispute Through an Operational Analysis
    On May 28, 2010, the Massachusetts Appellate Tax Board (the "Board") addressed a cost performance issue and ruled in favor of the taxpayer, AT&T...
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  • May 1, 2010
    Is Taxing Services too Taxing? A primer on Complexity Created by State's Efforts to Expand Their Sales Tax Bases
    As states continue to struggle with severe budget shortfalls, more and more states are turning to services as a potential source of revenue...
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  • March 19, 2010
    How Much Charity Must a Hospital Confer to be Exempt From Illinois Property Taxes?
    Yesterday, the Illinois Supreme Court affirmed the appellate court's judgment and upheld the Department's administrative decision to deny Provena Hospitals' claim to a charitable exemption from real property taxes for the 2002 tax year...
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  • February 25, 2010
    IL Supreme Court: Internet shipping charges are subject to sales tax
    When Nancy Kean purchased a trampoline through Wal-Mart’s internet store, little did she realize that she would ignite a controversy that would find its way to the Illinois Supreme Court...
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  • February 17, 2010
    Oregon Tax Court Finds No Duty to File Uniformly in all States
    In a case of first impression, the Oregon Tax Court has held taxpayers do not have a duty to uniformly and consistently report business income to states that have adopted the Uniform Division of Income Tax Purposes Act ("UDITPA")...
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  • January 28, 2010
    Internal Revenue Service Plans to Require Reporting of FIN 48 Tax Positions Beginning With Returns Filed in 2011
    The Internal Revenue Service has announced that it will begin requiring business taxpayers to report their uncertain tax positions under accounting statement FIN 48 beginning in 2011...
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  • December 30, 2009
    Liquidation Gain is Allocable "Nonbusiness Income" Says the Illinois Circuit Court
    After suffering a series of losses, the Department finally prevailed in a "business income" liquidation case...
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  • December 22, 2009
    Statute of Limitations For Illinois Sales/Use Tax Refund Claims
    This past Friday, the Illinois Appellate Court reversed the Illinois Circuit Court's decision and held that sales tax refund claims filed by a taxpayer after the statute of limitations had run did not relate back to and amend the taxpayer's timely-filed refund claims...
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  • December 18, 2009
    Illinois' Individual Income Tax for Taxes Paid to Other States
    Illinois affords its residents (individuals and certain estates and trusts) a credit for income taxes paid to other states on income subject to tax both by Illinois and another state...
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  • December 15, 2009
    NYU Presentation
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  • November 20, 2009
    Illinois Supreme Court Rules That Shipping Charges For Certain Internet Purchases of Tangible Personal Property Are Subject to Sales Tax in Illinois
    The Illinois Supreme Court ruled that shipping charges are part of the selling price of goods purchased at Wal-Mart's internet store...
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  • August 27, 2009
    Massachusetts Supreme Court Rules That a New Hampshire Vendor is Not Required to Collect Massachusetts Use Tax on Sales Made in New Hampshire
    In a closely watched case, the Massachusetts Supreme Judicial Court ruled that a New Hampshire tire vendor was not required to collect Massachusetts use tax on sales made to Massachusetts residents at New Hampshire stores...
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  • March 19, 2009
    Department's Explanation and Direction Regarding Audits Dealing with Section 404 (the Equivalent to IRC Section 482)
    In a memorandum dated September 4, 2008, we discussed a recent amendment made to Section 404 of the Illinois Income Tax Act...
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  • February 26, 2009
    Electricity Now Tangible Personal Property for Illinois Tax Purposes
    The Illinois Supreme Court on February 20, 2009 issued its decision in Exelon Corporation reversing the Appellate Court and concluding that electricity is tangible personal property for purposes of the Corporate Income and Replacement Tax...
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  • December 10, 2008
    We Meant What We Said: Illinois Appellate Court Affirms Application of Business Liquidation Exception to 338(h)(10) Gain
    In an unpublished order, the Ilinois Appellate Court (First District) ruled that the "business liquidation exception" to the former definition of business income under Illinois law applied to a taxpayer's sale of stock of a unitary subsidary, which was treated as an asset sale pursuant to an IRC Section 338(h)(10) election...
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  • October 1, 2008
    Challenges to State Tax Amnesty Laws
    A constitutional challenge to the Illinois’ Tax Delinquency Amnesty Act, which imposed double penalties and interest retroactively, was recently struck down by the Illinois Appellate Court...
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  • September 23, 2008
    Maryland Corporate Income Taxes & Pro Forma Returns
    Maryland's corporate income tax, since it was originally enacted in 1937, is based on a separate-company tax filing...
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  • September 4, 2008
    New Limitations on Illinois Department of Revenue's IRC Section 482-Type Powers - and - Recent Illinois Court Decisions
    On August 29, 2008, Illinois Governor Blagojevich signed House Bill 5069 into law...
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  • July 23, 2008
    Abandoned Property Voluntary Disclosure Program
    The Illinois Treasurer, Alex Giannoulias, has announced that his office will join seventeen other states and offer a Voluntary Disclousre Program for delincuent holders of unclaimed property...
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  • May 28, 2008
    Illinois Appellate Court Upholds The Tax Amnesty Act and Its Retroactive Imposition of Double Penalties and Interest
    On May 22, 2008, the Illinois Appellate Court (First District) issued an unpublished order upholding the constitutionality of the Illinois Tax Delinquency Amnesty Act...
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  • April 25, 2008
    Illinois' New Flow-Through Entity Withholding Requirements
    Illinois law now requires every partnership (except for publicly-traded partnerships and investment partnerships), S corporations, and trusts to withhold from each nonresident partner, shareholder, or benificiary (with certain exceptions explained below) an amount...
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  • April 16, 2008
    The United States Supreme Court's Decision in Meadwestvaco v. Illinois Department of Revenue
    In an eagerly anticipated decision, the United States Supreme Court unanimously vacated and remanded the decision of the Illinois Appellate Court in Meadwestvaco Corp. v. Illinois Department of Revenue...
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  • March 1, 2008
    A Critique of Current State Tax Shelter Laws
    Corporate business transactions may result in a reduction of federal, international and/or state income tax...
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  • February 6, 2008
    Illinois' Franchise Tax Amnesty Program
    Illinois imposes a franchise tax on corporations "doing business" in Illinois...
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  • January 23, 2008
    Illinois Sales Tax Provisions of Mass Transit Act
    On January 11, 2008, Governor Blagojevich filed an amendatory veto with respect to a HB656 ("Bill") dealing with among things funding for mass transit in the Chicagoland area...
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  • January 10, 2008
    Illinois' FY2008 Budget Implementation Act
    Please be advised: On January 4, 2008, Governor Blagojevich filed an amendatory veto with respect to the FY2008 Budget Implementation Act SB783 ("Bill")...
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  • October 30, 2007
    Illinois Employee Classification Act
    Construction contractors and subcontractors be advised: Illinois' new "Employee Classification Act" goes into effect on January 1, 2008, and it carries stiff civil and criminal penalties for misclassifying employees as independent contractors...
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  • September 5, 2007
    Textron Case
    On August 28, 2007, the United States District Court for the District of Rhode Island denied the IRS's petition to enforce a summons for Textron to produce its "tax accrual workpapers" for the 2001 tax year...
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  • August 20, 2007
    Illinois Tax Legislation - 2007
    In June 2007, we issued a Memo to our Clients and Friends that highlighted the key provisions of Illinois HB 1558 (passed both houses on May 22, 2007), and SB 1544 (passed both houses on May 31, 2007)...
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  • June 15, 2007
    Illinois Tax Legislation - 2007 (Jun 15, 2007)
    The Illinois General Assembly rejected Illinois Governor Blagojevich's (D) proposal for a gross receipts tax...
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  • April 1, 2007
    State Income Taxation of Israeli Citizens
    Two recent losses by Israelis provide a reminder that American state taxes demand attention...
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  • January 1, 2007
    Doing Business in the United States (Part II)
    Before opening a United States office or hiring any employees or representatives in the United States, Israeli businesses should negotiate with local jurisdictions for available tax benefits...
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  • December 1, 2006
    Doing Business in the U.S.: American State and Local Taxes
    Israeli businesses are accustomed to thinking of taxes as being imposed by a single level of government, as is the case in Israel...
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  • August 1, 2006
    Doing Business in the United States (Part I)
    State Tax Considerations From the Time When a Business is Preparing to Enter the United States and Continuing Through its Operation Throughout the Country...
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  • July 1, 2006
    Constitutional and Other Jurisdictional Constraints on State and Local Taxation Outline
    Federal Constitutional Limitations, Federal Statutory Limitation: P.L. 86-272...
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  • July 1, 2006
    Operation as a Partnership or Limited Liability Company: State Income Tax Consequences to the Entity, Its Partners and Its Members Outline
    Classification as a "Partnership," Taxation of Partnerships, Taxation of Corporate Partners...
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  • June 1, 2006
    American State and Local Taxes Demand Attention
    Israeli businesses exporting goods into the United States must plan for a variety of taxes...
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  • May 1, 2006
    Fundamentals of the Escheat of Abandoned Property Outline
    States have long claimed the power of escheat over abandoned property, characterizing themselves as taking custody of the property from the holder of the property for the benefit of the property’s rightful owner...
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  • May 1, 2006
    Purchases and Sales of United States Businesses (Part II)
    Purchases and sales of businesses operating in the United States offer state and local tax planning opportunities...
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  • April 1, 2006
    Purchases and Sales of United States Businesses (Part I)
    Purchases and sales of businesses operating in the United States offer state and local tax planning opportunities — and trigger exposure to new and historical tax liabilities...
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  • March 1, 2006
    Unclaimed Property Liabilities
    As American businesses know, all states have “unclaimed” property laws, and almost every business has liabilities for unclaimed property...
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  • February 15, 2006
    Your Tax in 2006: Planning for America's "Hidden" Taxes
    During the first 11 months of 2005, Israel exported $14.2 billion of goods to the United States...
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  • February 1, 2006
    State and Local Real Property Transfer Taxes
    Purchasers and sellers of American land and buildings must consider the effects of state and local real property transfer taxes...
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  • January 1, 2006
    Tax Trends: A 12-Month Look Back (First Quarter 2006)
    HMB's "Tax Trends" replaces the former "Illinois Tax Update"...
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  • January 1, 2006
    Income Taxation by American States and Cities
    Almost every state and some large cities impose taxes on income earned within their borders...
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  • December 1, 2005
    Personal Liability of ‘Responsible Persons’ for Their Business’s Unpaid Taxes
    Of the many varieties of taxes imposed by American state and local tax jurisdictions, several are characterized as “trust fund” taxes...
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  • November 1, 2005
    American Sales and Use Taxes
    In the United States, 45 states and thousands of local jurisdictions impose sales taxes on the retail sale of goods and services...
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  • November 1, 2005
    Introduction to American State and Local Taxes
    Every Israeli business selling goods or services in the United States knows that federal income tax requirements demand attention...
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  • January 22, 2005
    Memorandum to Our Clients and Friends Concerning Illinois' New Penalty Provisions
    On January 15, 2005, Illinois Governor Blagojevich approved a bill that amends the penalty provisions for taxes administered by the Department of Revenue...
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  • January 1, 2005
    Tax Trends 2004: Illinois Tax Update
    Circuit Court holds fund surcharge in budget implementation act unconstitutional...
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  • November 24, 2004
    The Illinois Department of Revenue's New Policy is Contrary to Law: You Are Entitled to a Refund of Overpaid Federal Liabilities Paid Under Tax Amnesty
    In mid-November 2004, the Illinois Department of Revenue issued an informational bulletin entitled "Refund Claims for RAR Liabilities Paid Under Amnesty"...
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  • October 19, 2004
    Memorandum to Our Clients and Friends Concerning Illinois' Tax Shelter Legislation and State Tax Amnesty Programs
    Illinois recently adopted "tax shelter" legislation, based in large part on recent California legislation, that requires the disclosure of certain "reportable" or "listed" transactions...
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  • July 28, 2004
    Memorandum to Our Clients and Friends Concerning Illinois' Tax Law Changes
    On July 24, 2004, the Illinois General Assembly passed a budget plan for Fiscal Year 2005...
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  • September 17, 2003
    Memorandum to Our Clients and Friends Concerning Illinois' Tax Amnesty & New Penalty and Interest Provisions
    On September 12, 2003, the Illinois Department of Revenue issued emergency regulations concerning Illinois' Tax Delinquency Amnesty Act...
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  • July 1, 2003
    Memorandum to Our Clients and Friends Concerning Illinois Tax Law Changes
    The Illinois General Assembly has sent Gov. Rod Blagojevich (D) a fiscal year 2004 budget package with items of significant interest to Illinois taxpayers in virtually every industry...
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  • June 16, 2003
    Memorandum to Our Clients and Friends Concerning Illinois' Tax Amnesty Program
    On May 31, 2003, the Illinois General Assembly enacted the Tax Delinquency Amnesty Act (Senate Bill 969)...
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  • February 25, 2003
    Memorandum to Our Clients and Friends Concerning Dot.Com Sales/Use Tax Non-Filers - Whistleblower Cases
    On the State of Illinois' behalf, a Chicago law firm has sued various dot.coms that have an affiliate located in Illinois, alleging that the dot.coms were required, but knowingly failed, to collect and remit sales/use taxes on their internet sales...
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  • January 1, 2003
    Memorandum to Our Clients and Friends Concerning Property Tax Appeals in Illinois
    In an opinion having profound implications for the conduct of property tax appeals in Illinois, the appellate court has recently held that the Property Tax Appeal Board, the state's independent, quasi-judicial property tax appeals tribunal, may not consider evidence supporting a challenge to the legality of an assessment if the property owner did not previously introduce the evidence before the county board of review...
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  • January 1, 2003
    Tax Trends 2004: Illinois Tax Update
    Brian Hamer appointed as the new Director of Revenue...
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  • December 1, 2002
    Investment Credit Recapture May Be Triggered By Some Surprising Transactions
    Taxpayers are often surprised to learn that an investment credit that they have worked so hard to earn must be “recaptured”...
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  • October 30, 2002
    Aircraft Acquisitions, Exchanges, Leases and Refinancings: Multistate Sales and Use Tax Considerations Outline
    Background, Which States Must Be Analyzed, Acquisition of New or Used Aircraft...
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  • October 11, 2002
    Memorandum to Our Clients and Friends Concerning Illinois' Business Income Exception for Liquidations
    On October 2, 2002, the Illinois Supreme Court denied the Department of Revenue's petition for leave to appeal the appellate court's decision that Illinois could not classify and tax as apportionable business income a non-domiciliary corporation's gain from selling substantially all of its business assets when the corporation distributed nearly all the sale proceeds to its owners...
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  • August 30, 2002
    Memorandum to Our Clients and Friends Concerning Illinois' New Business Income Election
    On August 23, 2002, Illinois' business income definition was amended to provide an annual, irrevocable election starting with tax years that begin on or after January 1, 2003, to treat all income other than compensation as business income...
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  • June 10, 2002
    Memorandum to Our Clients and Friends Concerning Revocation of Illinois Private Letter Rulings
    A private letter ruling from the Illinois Department of Revenue can give Illinois taxpayers assurance of the tax treatment of a specific transaction or activity...
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  • March 5, 2002
    Memorandum to Our Clients and Friends Concerning Missouri Supreme Court Decision In Income Tax Refund Case
    The Supreme Court of Missouri has ruled that due process prohibits the Director of Revenue from denying refund claims for corporate income taxes the Director collected under a statute that the supreme court had previously declared unconstitutional...
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  • January 1, 2002
    Tax Trends 2001: Illinois Tax Update
    Income and replacement taxes...
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  • August 1, 2001
    SALTNET Journal: Newsletter of the State and Local Tax Network
    Sales and use taxes and cell phone "giveaways"...
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  • August 1, 2001
    Illinois Job Tax Credit Gives State the 'EDGE' in Relocations and Expansions
    In a tight job market, companies wishing to remain competitive often offer bonuses and other incentives to entice high-quality workers to join their workforce...
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  • April 1, 2001
    The Apportionability of Liquidation Gain in Light of Lenox, Inc.
    In the 1994 film "classic" Dumb and Dumber, Lauren Holly handicaps co-star Jim Carrey's odds of making a love connection with her at something less than one-in-100 million and Jim Carrey responds, "So you're saying there's still a chance?"
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  • January 1, 2001
    Illinois Tax Update: Tax Trends 2000
    Firm adds special consulting practice...
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  • February 1, 2000
    State Taxation of Business Trusts: Limits, Concerns, and Opportunities
    As any multistate business owner knows, most states have developed a taxing methodology designed to tax the state’s “fair share” of business income...
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