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Illinois Department of Revenue’s Local Retailers’ Occupation Tax Sourcing Rules Pass Hurdle; Sourcing Rules for Internet Sales...

During its June 17 meeting, the Illinois Joint Committee on Administrative Rules (“JCAR”) approved the Department of Revenue’s (“DOR”) proposed local retailers’ occupation tax rules (“Local ROT Sourcing Rules”) issued...more

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

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  /  Sales & Use Tax

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

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

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

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

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

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

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

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

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

Cook County’s April Fool's Day Joke -- Use Tax on Non-Titled Personal Property Scheduled To Go Into Effect April 1, 2013

Cook County, Illinois, has enacted a 1.25 percent use tax on the "value" of non-titled personal property (i.e., personal property other than motor vehicles) purchased outside Cook County, not subject to Cook County sales tax,...more

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