Adam P. Beckerink

Adam P. Beckerink

Reed Smith

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Illinois: The Department’s Effort To Bring Order to Local Sales Tax Sourcing Spreads the Chaos to the State Sales and Use Tax...

The list of potential side-effects of medication can often lend some validity to the aphorism that the remedy is worse than the disease. Tax regulations are not required to list the potential side-effects, but the remedy...more

6/9/2014 - Department of Revenue Jurisdiction Proposed Regulation Sales & Use Tax

Illinois Tax Developments - A Reed Smith Quarterly Update (1st Quarter 2014)

Illinois Sales and Use Tax Sourcing Regulations Shakeup - Hartney Fuel: On November 21, 2013, in Hartney Fuel Oil Company v. Hamer, the Illinois Supreme Court determined that the longstanding regulations for...more

4/16/2014 - Hartley Fuel Oil Company Sales & Use Tax

Illinois Local Sales Tax Sourcing Update: Tax Administration by Lawsuit

Previously, we advised of actions filed by the Regional Transportation Authority (RTA), the city of Chicago and Cook County against multiple companies as “respondents in discovery.” These actions all involved the proper...more

3/17/2014 - Constructive Trusts Discovery Sales & Use Tax Trusts

Warning: Illinois Courts Will Not Abide By Sales Tax Audit Results

In rulings in two of the more than 200 recent Illinois False Claims Act ("FCA") cases, the Circuit Court of Cook County (i) denied a motion by the retailer/defendant seeking a dismissal of the complaint and (ii) granted the...more

2/7/2014 - Audits False Claims Act Motion to Dismiss Sales & Use Tax State Taxes

Illinois Independent Tax Tribunal – What You Need To Know NOW!

Through Public Act 97-1129, Illinois established the Independent Tax Tribunal (the “Tax Tribunal”) to largely replace the system of administrative hearings conducted by the Illinois Department of Revenue (the “Department”)....more

1/24/2014 - Tax Appeals Tribunals

Appellate Court Limits Illinois Power to Impose 'Permanent' Tax Residency on Inter Vivos Trusts

Under the Illinois Income Tax Act (“IITA”), an Illinois resident taxpayer is taxable on 100 percent of its income and a non-resident taxpayer is taxable only on Illinois source income. Until December 2013, whether a taxpayer...more

1/3/2014 - Estate Planning Estate Tax Income Taxes Inter Vivos Trust Trusts

Be Aware: Illinois Department of Revenue to Respond to Hartney

On November 21, 2013 the Illinois Supreme Court held that the longstanding regulations promulgated by the Illinois Department of Revenue (the "Department") for sourcing sales for local retailer’s occupation tax ("ROT")...more

12/4/2013 - Business Taxes Department of Revenue Retailers

Illinois Local Sales Tax Sourcing Uncertainty is Over…Replaced by Chaos: Hartney Wins Tax Situs Suit, But Governing Regulations...

On November 21, 2013, in Hartney Fuel Oil Company v. Hamer, the Illinois Supreme Court determined that the longstanding regulations for sourcing sales for local sales and use tax purposes promulgated by the Illinois...more

11/26/2013 - Penalties Sales & Use Tax Tax Liability

City of Chicago Expands Lease Tax Base to Include Perpetual Software Licenses—City Continues to Ignore Its Own Ordinance

On August 6, 2013, the City of Chicago’s Department of Finance revised its June 1, 2004 Personal Property Lease Transaction Tax ("Lease Tax") Ruling #5. The revised ruling, effective September 1, 2013, expands the Lease Tax...more

11/5/2013 - Licenses Local Ordinance Municipalities Software

Illinois Supreme Court Holds Federal Law Preempts Click-Through Nexus Law

In a decision released this October 18th, the Illinois Supreme Court upheld the Circuit Court of Cook County’s decision invalidating the Illinois click-through nexus statute in Performance Marketing Association v. Hamer. The...more

10/21/2013 - Click-Through Nexus Internet Taxation Preemption

Illinois Appellate Court Respects Characterization of Captive Insurance Company

In Wendy’s International, Inc. v. Brian Hamer, decided earlier this week, the Illinois Appellate Court found that Taxpayer had met its burden and proved that its subsidiary insurance company was a bona fide insurance company...more

10/14/2013 - Captive Insurance Company Income Taxes Insurers Wendy's

Cook County Use Tax Update – Reed Smith wins Summary Judgment – Tax Ordinance Invalid on its Face

Today, Cook County was finally (pending a possible appeal) stopped from trying to impose its Non-Titled Personal Property Use Tax (the "Use Tax"). Following Judge Lopez Cepero’s granting of Reed Smith’s Motion for Preliminary...more

10/9/2013 - Local Ordinance Local Taxes Preliminary Injunctions Sales & Use Tax Summary Judgment

Cook County Use Tax Suspended

The imposition of the Cook County Non-Titled Personal Property Use Tax (“Use Tax”) has been successfully enjoined through Reed Smith’s efforts. ...more

7/25/2013 - Local Ordinance Property Tax Sales & Use Tax

Cook County Use Tax Litigation Update -- April 24, 2013

Two significant developments have occurred with respect to the Cook County Non-Titled Personal Property Use Tax ("Use Tax") and Reed Smith’s challenge to the Use Tax....more

6/25/2013 - Chamber of Commerce Commerce Clause Local Ordinance Sales & Use Tax Tax Rates

Reed Smith Sues, Cook County Backtracks…A Bit

Reed Smith has been advised, by representatives of Cook County (the “County”), that the County will be revising the language of the County Ordinance implementing the Cook County Non-Titled Personal Property Use Tax (the “Use...more

6/17/2013 - Commerce Clause Local Ordinance Preliminary Injunctions Sales & Use Tax

Cook County Use Tax Litigation Update

On May 7, 2013, a complaint was filed against Cook County to enjoin the county from enforcing its newly enacted Cook County Personal Property Use Tax (“Tax”). The Cook County Circuit Court has now set a briefing schedule on...more

5/30/2013 - Ad Valorem Tax Dormant Commerce Clause Home Rule States Property Tax

Illinois Tax Developments - A Reed Smith Quarterly Update (1st Quarter 2013)

Welcome to the first of a new series of quarterly updates from Reed Smith on state tax developments in Illinois. Every three months we will be giving you updates on the key cases and administrative releases, as well as...more

5/8/2013 - Audits Department of Revenue Income Taxes Proposed Legislation

Reed Smith Client Wins Residency Case – Despite Being Domiciled in Illinois

This week, the Appellate Court of Illinois, Second District, issued its decision in Grede v. Hamer, holding that an individual was not an Illinois resident, notwithstanding the fact that the individual had not abandoned his...more

4/29/2013 - Domicile Non-Resident Aliens Residency Status Stock Options

Illinois Appellate Decision Perpetuates the 'Myth' of Full-Apportionment in Illinois

An Illinois Appellate Court has reinstated the original decision of the Illinois Department of Revenue (the "Department") in Panhandle Eastern Pipeline, a case involving whether a gas pipeline transportation company may...more

12/19/2012 - Corporate Taxes

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