Jennifer C. Waryjas

Jennifer C. Waryjas

Reed Smith

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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

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 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

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

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

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