Jennifer C. Waryjas

Jennifer C. Waryjas

Reed Smith

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Latest Publications


Illinois Local Sales Tax Sourcing Update: Tax Administration by Lawsuit Vanquished (for Now)

On October 16, the Circuit Court of Cook County (the “Court”), in an order authored by Judge Peter Flynn, dismissed a lawsuit by the City of Chicago (the “City”) and the Village of Skokie (collectively the “Plaintiffs”)...more

10/21/2015 - Brokers City of Chicago Declaratory Judgments Department of Revenue Discovery Dismissal With Prejudice Internet Retailers Leave to Amend Occupancy Tax Retailers Sales & Use Tax Sales Tax Subpoenas Tax Revenues

Illinois Attorney General Responds to Reed Smith’s Efforts – Files Motions to Dismiss in Several False Claims Act Matters

On September 21, 2015, the Illinois Attorney General filed several Motions to Dismiss in Illinois False Claims Act (“IFCA”) matters in which the defendants were able to show, in response to the Attorney General’s inquiry,...more

9/22/2015 - Attorney Generals Department of Revenue Motion to Dismiss Private Letter Rulings Relators Sales Tax Shipping State False Claims Acts Tax Liability

Reed Smith Instrumental in New Proposed Regulations Concerning the Sales Taxation of Shipping Charges in Illinois

On August 28, 2015, the Illinois Department of Revenue’s (the “Department”) proposed regulations clarifying the Department’s position on the sales taxation of shipping charges were posted to the Illinois Register, commencing...more

9/1/2015 - Abatement Attorney Generals Comment Period Private Letter Rulings Proposed Regulation Rulemaking Process Sales Tax Shipping State False Claims Acts Tangible Property

The Illinois Attorney General Offers To Settle False Claims Act Cases Against Wineries - Just as Reed Smith Obtains Private Letter...

On July 23, 2015, the Illinois attorney general issued a group settlement proposal to the defendants in its Illinois False Claims Act (“IFCA”) prosecutions of numerous out-of-state wineries. For at least the last decade, the...more

8/4/2015 - Attorney Generals Attorney's Fees Department of Revenue False Claims Act (FCA) Internet Retailers Motion to Dismiss Private Letter Rulings Sales & Use Tax Shipping Tax Abatement

Delaware Legislation Reduces Unclaimed Property Audit Frustrations but Reanimates Interest Assessment

On July 22, 2015, the governor signed Senate Bill 141, which makes significant revisions to the Delaware Abandoned and Unclaimed Property statute. Senate Bill 141 is the legislature’s third set of revisions to the Delaware...more

7/30/2015 - Amended Legislation Audits New Legislation Unclaimed Property Voluntary Disclosure

The Wine Institute and Reed Smith Team Up To Fight Illinois False Claims Act Overreach

On July 28, 2015, on behalf of the Wine Institute and its members, Reed Smith filed an action in the Circuit Court of Cook County, Illinois against the Illinois Attorney General (the “Attorney General”) and the Illinois...more

7/29/2015 - Attorney Generals Department of Revenue Dormant Commerce Clause Internet Retailers Interstate Commerce Qui Tam Separation of Powers Shipping State False Claims Acts Taxpayers' Bill of Rights Wine & Alcohol

The City of Chicago Moves Aggressively to Tax ‘The Cloud’

As a result of two rulings, each effective July 1, 2015, the city of Chicago will attempt to tax the “Cloud” more directly and comprehensibly than any other U.S. jurisdiction. On June 9, 2015, the Chicago Department of...more

6/19/2015 - City Taxes Cloud Computing Digital Goods Internet Leases Sales & Use Tax State Taxes

Appellate Court Upholds Dismissal of False Claims Act Case Against QVC, Denies that Qui Tam Plaintiff is Owed Monetary Proceeds,...

On March 31, 2015, the Appellate Court of Illinois, First District in a Rule 23 Order, upheld the dismissal of a False Claims Act (“FCA”) case against QVC, Inc. (“QVC”). In the dismissed case, the qui tam plaintiff had...more

4/6/2015 - Dismissals False Claims Act (FCA) Internet Retailers Qui Tam QVC Retailers Sales & Use Tax

Delaware Enacts Unclaimed Property Legislation That Addresses Some (But Not All) Holder Concerns

The Delaware Legislature appears to have heard some of the complaints of the unclaimed property community. Delaware Governor Jack Markell signed Senate Bill 11, which is based on the recommendations of the Delaware Task Force...more

2/11/2015 - Appeals Audits New Legislation Unclaimed Property

Final Order in the Cook County Non-Titled Personal Property Use Tax Litigation Spells Out Standards for County To Process Claims...

On December 23, 2014, the Final Order was entered in Reed Smith LLP v. Zahra Ali, 2014 IL App (1st) 13246-U, Aug. 4, 2014. Having previously ruled that the county cannot assert the “voluntary payment” defense against any...more

12/31/2014 - Department of Revenue Sales & Use Tax Tax Refunds Voluntary Payments

Cook County Ordered to Start Processing Use Tax Refund Claims By September 24, 2014

On September 17, 2014, the Circuit Court of Cook County entered summary judgment in favor of the Chicagoland Chamber of Commerce, represented by Reed Smith LLP (“Reed Smith”), on the remaining count of their Complaint...more

9/18/2014 - Chamber of Commerce Sales & Use Tax State Taxes Tax Refunds

Midwest Gaming Win Reinforces Division Between Police and Taxing Powers

In United States v. Doremus, 249 U.S. 86 (1919) the Supreme Court held that a tax law “may not be declared unconstitutional, because its effect may be to accomplish another purpose as well as the raising of revenue.” That...more

9/5/2014 - Casinos Gambling Gaming Injunctions Licenses Occupancy Tax Tax Revenues

Cook County Use Tax Update – Reed Smith Wins Appeal – Ordinance Invalid

On August 4, 2014, the First District Illinois Appellate Court affirmed a lower court decision invalidating Cook County’s Non-Titled Personal Property Use Tax (the “Use Tax”). The Appellate Court dismissed as moot the...more

8/6/2014 - Local Taxes Property Tax Sales & Use Tax

Delaware Unclaimed Property Voluntary Disclosure Program Extended to September 30

Delaware collects more than $600 million a year in unclaimed property, and many companies are wholly unaware of their annual reporting obligations. However, those still facing Delaware unclaimed property exposure are in luck....more

6/30/2014 - Pending Legislation Reporting Requirements Unclaimed Property

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

6/23/2014 - Internet Internet Taxation Revenue SALT State Taxes

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 - Sales & Use Tax

Illinois Issues Emergency Sales Tax Sourcing Regulations

As anticipated after the Illinois Supreme Court decision in Hartney Fuel described in our November 25, 2013 alert, the Illinois Department of Revenue (the "Department") has decided to issue emergency regulations (the "Rules")...more

1/28/2014 - Occupancy Tax Retailers Sales & Use Tax State Taxes

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

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

Michigan Sets the Standard for Fairness in Unclaimed Property Audits

A recent Michigan bill (House Bill 4289), delivers a useful example to other states regarding administration of abandoned and unclaimed property ("AUP") audits. House Bill 4289 is in the hands of the Governor, who must sign...more

11/1/2013 - Audits Transparency Unclaimed Property

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 Insurance Industry 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

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