Sitemap
- About SALT
- Practice Areas
- Contact Us
- Knowledge Center
- Publications
- Cost of Performance Victory - Operational Approach
- Taxpayer Friendly Legislation Introduced in the Illinois Senate
- Preliminary Injunction Blocks Colorado Notification and Reporting Requirements for Out-of-State Retailers
- Successful Challenges Under the State (Not Federal) Constitution
- Illinois Houses Approve Increased Income Tax Rates and Moratorium on NOLS
- Amnesty Interest Not Due On Federal RAR Payment
- Illinois Houses Approve Amazon and Affiliate Nexus
- Illinois Adopts Amnesty (Again)
- Delaware Enacts Unclaimed Property Administrative Review Process
- Taxpayer Wins Cost of Performance Dispute Through an Operational Analysis
- How Much Charity Must a Hospital Confer to be Exempt From Illinois Property Taxes?
- Oregon Tax Court Finds No Duty to File Uniformly in all States
- Internal Revenue Service Plans to Require Reporting of FIN 48 Tax Positions Beginning With Returns Filed in 2011
- Liquidation Gain is Allocable "Nonbusiness Income" Says the Illinois Circuit Court
- Statute of Limitations For Illinois Sales/Use Tax Refund Claims
- Illinois' Individual Income Tax for Taxes Paid to Other States
- Illinois Supreme Court Rules That Shipping Charges For Certain Internet Purchases of Tangible Personal Property Are Subject to Sales Tax in Illinois
- Massachusetts Supreme Court Rules That a New Hampshire Vendor is Not Required to Collect Massachusetts Use Tax on Sales Made in New Hampshire
- Department's Explanation and Direction Regarding Audits Dealing with Section 404 (the Equivalent to IRC Section 482)
- Electricity Now Tangible Personal Property for Illinois Tax Purposes
- We Meant What We Said: Illinois Appellate Court Affirms Application of Business Liquidation Exception to 338(h)(10) Gain
- Maryland Corporate Income Taxes & Pro Forma Returns
- New Limitations on Illinois Department of Revenue's IRC Section 482-Type Powers - and - Recent Illinois Court Decisions
- Abandoned Property Voluntary Disclosure Program
- Illinois Appellate Court Upholds The Tax Amnesty Act and Its Retroactive Imposition of Double Penalties and Interest
- Illinois' New Flow-Through Entity Withholding Requirements
- The United States Supreme Court's Decision in Meadwestvaco v. Illinois Department of Revenue
- Illinois' Franchise Tax Amnesty Program
- Illinois Sales Tax Provisions of Mass Transit Act
- Illinois' FY2008 Budget Implementation Act
- Illinois Employee Classification Act
- Textron Case
- Illinois Tax Legislation - 2007
- Illinois Tax Legislation - 2007 (Jun 15, 2007)
- Beware the tax man…in another state
- Mind the Gap: The Current Debate Between States & Municipalities and Online Travel Companies over the Taxability of the Remittance Gap
- Angel Investment Tax Credits: A Win-Win-Win for Taxpayers, New Ventures, and the States
- The Complexities in Sourcing Receipts from the Sale of Other Than Tangible Personal Property
- Is Taxing Services to Taxing? A primer on Complexity Created by State's Efforts to Expand Their Sales Tax Bases
- IL Supreme Court: Internet shipping charges are subject to sales tax
- NYU Presentation
- Challenges to State Tax Amnesty Laws
- A Critique of Current State Tax Shelter Laws
- Illinois' New Penalty Revisions
- 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
- Memorandum to Our Clients and Friends Concerning Illinois' Tax Shelter Legislation and State Tax Amnesty Programs
- Memorandum to Our Clients and Friends Concerning Illinois' Tax Law Changes
- Memorandum to Our Clients and Friends Concerning Illinois' Tax Amnesty & New Penalty and Interest Provisions
- Memorandum to Our Clients and Friends Concerning Illinois Tax Law Changes
- Memorandum to Our Clients and Friends Concerning Illinois' Tax Amnesty Program
- Memorandum to Our Clients and Friends Concerning Dot.Com Sales/Use Tax Non-Filers - Whistleblower Cases
- Memorandum to Our Clients and Friends Concerning Property Tax Appeals in Illinois
- Memorandum to Our Clients and Friends Concerning Illinois' Business Income Exception for Liquidations
- Memorandum to Our Clients and Friends Concerning Illinois' New Business Income Election
- Memorandum to Our Clients and Friends Concerning Revocation of Illinois Private Letter Rulings
- Memorandum to Our Clients and Friends Concerning Missouri Supreme Court Decision In Income Tax Refund Case
- Tax Trends: A 12-Month Look Back (First Quarter 2006)
- Tax Trends 2004: Illinois Tax Update
- Tax Trends 2002: Illinois Tax Update
- Tax Trends 2001: Illinois Tax Update
- Illinois Tax Update: Tax Trends 2000
- Investment Credit Recapture May Be Triggered By Some Surprising Transactions
- SALTNET Journal: Newsletter of the State and Local Tax Network
- Illinois Job Tax Credit Gives State the 'EDGE' in Relocations and Expansions
- The Apportionability of Liquidation Gain in Light of Lenox, Inc.
- State Taxation of Business Trusts: Limits, Concerns, and Opportunities
- Nonlitigated Resolutions of Multistate Tax Disputes: Three Case Studies Show How Taxpayers, States Can Find Common Ground
- Constitutional and Other Jurisdictional Constraints on State and Local Taxation
- Doing Business in the U.S.: American State and Local Taxes
- American State and Local Taxes Demand Attention [עברית]
- Your Tax in 2006: Planning for America's "Hidden" Taxes [עברית]
- Operation as a Partnership or Limited Liability Company: State Income Tax Consequences to the Entity, Its Partners and Its Members
- Fundamentals of the Escheat of Abandoned Property
- Aircraft Acquisitions, Exchanges, Leases and Refinancings: Multistate Sales and Use Tax Considerations
- State Income Taxation of Israeli Citizens
- Doing Business in the United States (Part I) [עברית]
- Doing Business in the United States (Part II) [עברית]
- Purchases and Sales of United States Businesses (Part I) [עברית]
- Purchases and Sales of United States Businesses (Part II) [עברית]
- Unclaimed Property Liabilities [עברית]
- State and Local Real Property Transfer Taxes [עברית]
- Income Taxation by American States and Cities [עברית]
- Personal Liability of ‘Responsible Persons’ for Their Business’s Unpaid Taxes [עברית]
- American Sales and Use Taxes [עברית]
- Introduction to American State and Local Taxes [עברית]
- Illinois Arbitrarily Extends Its Statute of Limitations
- California Amazon Nexus Update
- Tax Bill Under Consideration By Illinois General Assembly
- New Tax Bill Under Consideration By Illinois General Assembly
- News & Events
- All That's New in Illinois: 12th Annual Taxpayers' Federation of Illinois State and Local Tax Conference, September 2011
- IPT Sales Tax Symposium, September 2011
- COST's 42nd Annual Meeting, October 2011
- Hartman SALT Conference, October 2011
- The Chicago Tax Club's 58th Annual Fall Seminar, October 2011
- Interstate Tax Conference, November 2011
- COST Mid-West Regional State Tax Seminar, November 2011
- 2011 SALT Webinar, November 2011
- CPAmerica Annual Tax Conference, November 2011
- MACPA Annual Tax Conference, November 2011
- Northeast State & Local Tax Forum, November 2011
- Sikich Annual Tax Conference, November 2011
- 2011 IPT Income Tax Symposium, November 2011
- START-UP Presentation, November 2011
- Dallas State Tax Luncheon, November 2011
- 2011 NYU Institute on State and Local Taxation, December 2011
- BNA NYC Roundtable, December 2011
- Indiana Tax Institute Conference, December 2011
- Sales & Use Tax Planning Conference, December 2011
- Business Tax Bill and Personal Tax Bill Passed By the Illinois House, December 2011
- National Business Institute Presentation, January 2012
- Illinois CPA Society State and Local Tax Conference, January 2012
- "Unclaimed Property Audit Strategies: Responding to Latest Developments," January 2012
- 2012 National Multistate Tax Symposium, February 2012
- Tax Executives Institute, Houston Chapter State and Local Tax School, February 2012
- 2012 ABA-IPT Income Tax Seminar, March 2012
- Four HMB SALT Attorneys Named as 2012 Super Lawyers, January 2012
- Webinar: State Tax Planning — What You Should Know About Sales Tax on Services, February 2012
- 2012 ABA/IPT Advanced Income Tax Seminar, March 2012
- Tax Executives Institute--Dallas Chapter Tax School, April 2012
- Bloomberg BNA State Tax Advisory Board Roundtable, January 2012
- Cases
- Meadwestvaco Corp. v. IL Department of Revenue
- Irwin Industrial Tool Co. v. Dept. of Revenue
- Texaco-Cities Service Pipeline Co. v. McGaw
- Nicor Corp. v. Dept. of Revenue
- Hunt-Wesson, Inc. v. Franchise Tax Board of California
- Armour Pharmacuetical Co. v. Dept. of Revenue
- Automatic Data Processing, Inc. v. Dept. of Revenue
- Beatrice Companies, Inc. v. Whitley
- Borden Chemicals and Plastics, L.P. v. Zehnder
- Borden, Inc. v. Dept. of Revenue
- Hartmarx Corp. v. Bower
- Home Interiors & Gifts, Inc. v. Dept. of Revenue
- Shakour v. Hamer
- State of Illinois ex rel. Beeler, Schad and Diamond, P.C. v. Target Corp.
- The Dow Chemical Company v. Illinois Department of Revenue
- Exxon Corp. v. Bower
- The Home Depot USA v. Hamer
- Milwaukee Safeguard v. Selcke
- Nationwide General Insurance Company, et al. v Shapo
- Ogden Chrysler Plymouth v. Bower
- Stark Materials Company v. Illinois Department of Revenue
- Radinsky v. Zehnder
- Sosa v. Bower
- Morton International, Inc. v. Dept. of Revenue
- Smith v. Dept. of Revenue
- Eddie Bauer, Inc. v. Dir. of Revenue
- Branson Scenic Railway v. Dir. of Revenue
- Sitemap


