Kirk Jenkins

Kirk Jenkins

Sedgwick LLP

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Illinois Supreme Court Adopts Totality of Circumstances Test for Sales Tax Situs

This morning, the Illinois Supreme Court handed down its highly anticipated decision in Hartney Fuel Oil Co. v. Hamer. Hartney Fuel Oil raises an important question of Illinois business and tax law: how does one determine...more

11/22/2013 - Department of Revenue Retailers Sales & Use Tax Sufficient Nexus

Illinois Supreme Court to Hand Down Decisions in Six Civil Cases Tomorrow Morning

The Illinois Supreme Court has announced that it will hand down decisions tomorrow morning in six civil cases argued during the September term of the Court (exactly half the docket from that term). The cases are...more

11/21/2013 - Damage Caps Dram Shop Laws Foreclosure Pollution Control Prevailing Wages Sales & Use Tax

Illinois Supreme Court Holds Internet Sales Tax Preempted by Federal Statute

On Friday morning, the Illinois Supreme Court handed down its opinion in one of its most high-profile pending cases. The Court held in Performance Marketing Association, Inc. v. Hamer that the federal Internet Tax Freedom Act...more

10/22/2013 - Click-Through Nexus Internet Taxation Preemption Sales & Use Tax

Argument Report: Where Does a Sale Take Place for Sales Tax Purposes?

Where does a sale take place for purposes of the local portion of the state sales tax? For lots of localized businesses, it's a straightforward question. But what about businesses that operate in multiple counties --...more

10/3/2013 - Audits Department of Revenue Sales & Use Tax State and Local Government

Illinois Supreme Court Debates the Locus of Sales Tax Liability

Our previews of the Illinois Supreme Court's September docket continue with Hartney Fuel Oil Co. v. Hamer, which will be argued this morning in Chicago. Our detailed summary of the facts and lower court rulings in...more

9/12/2013 - Department of Revenue Oil & Gas Railroads Resales Agreements Sales & Use Tax Tax Liability Trucking Industry

Are "Click-Through" Internet Marketing Tax Laws Constitutional?

Our preview of the oral arguments at the Illinois Supreme Court during the May term concludes with Performance Marketing Association, Inc. v. Hamer. PMA will be heard by the Court during the 9:00 a.m. session on Thursday, May...more

5/2/2013 - Amazon Click-Through Nexus Internet Taxation Multistate Tax Commission Sales & Use Tax

Where Is a Retail Seller Liable For Occupation Taxes?

At least three different government entities are allowed by Illinois law to impose the local portion of the state's sales taxes: home rule counties; home rule municipalities; and regional transit authorities. But what happens...more

2/11/2013 - Sales & Use Tax State Taxes

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