Lauren Ferrante

Lauren Ferrante

McDermott Will & Emery

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Latest Publications


Illinois Proposed Regulations Governing Apportionment of Income for Transportation Companies Moving Forward

On November 17, the Illinois Joint Committee on Administration Rules approved a proposed regulation promulgated by the Illinois Department of Revenue (Department) implementing statutory changes to the apportionment formula...more

11/20/2015 - Airlines Department of Revenue Income Apportionment Proposed Regulation Transportation Industry

Illinois Appellate Court Holds City of Chicago Tax on Cars Rented Outside of but Used Within the City Valid

An Illinois Appellate Court, in Hertz Corp. v. City of Chicago, 2015 IL App (1st) 123210 (Sept. 22, 2015), gave the City of Chicago (City) permission to require rental car companies to collect tax on vehicle rentals from...more

10/5/2015 - City of Chicago Commerce Clause Declaratory Relief Due Process Extraterritoriality Rules Hertz Injunctive Relief Local Ordinance Permanent Injunctions Rebuttable Presumptions Rental Tax Sales & Use Tax Standing Summary Judgment Tax Exemptions

Illinois Department of Revenue Issues Proposed Amendments to Shipping and Handling Regulations

The Illinois Department of Revenue (Department) recently proposed amendments to its regulations governing the taxability of shipping and handling charges. The Proposed Amendments to 86 Ill. Admin Code §§ 130.415 and 130.410...more

9/15/2015 - Department of Revenue IL Supreme Court Proposed Amendments Retailers Retroactive Taxes Shipping State False Claims Acts

Favorable New York Guidance on Sales and Use Tax Exemption for Noncommercial Aircraft

On July 24, 2015, the New York Department of Taxation and Finance published guidance on the sales and use tax exemption for “general aviation aircraft,” effective September 1, 2015. N.Y. Dep’t of Taxation & Finance,...more

7/29/2015 - Aircraft Sales Sales & Use Tax Tax Exemptions

Ohio Supreme Court Rules City of Cleveland’s Taxation of Nonresident NFL Players’ Compensation Out-Of-Proportion to Games Played...

On April 30, 2015, out-of-state professional football players earned victories against the City of Cleveland, Ohio. In a pair of cases decided by the Ohio Supreme Court, the court first struck the City’s method of allocating...more

5/28/2015 - Athletes Due Process Football Income Taxes NFL Non-Resident Income Taxes OH Supreme Court

Louisiana Supreme Court Upholds Bundling Portable Toilet Leases and Cleaning Services, but Not Sure About True Object of Resulting...

If you are ever waiting in line for portable toilet facilities at the St. Patty’s Day Parade and in need of something to think about, consider the property and service you are about to use: Is it the lease of tangible...more

3/17/2015 - Leases Personal Property Personal Services Sales & Use Tax Tangible Property Tax Appeals Tax Assessment

Arizona’s 2015 TPT Amendments Have 99 Problems, but Origin Sourcing ain’t One

Actually, there are really only two issues, but they are big issues. Arizona’s Transaction Privilege Tax has always been an anomaly in the traditional state sales tax system. Contrary to some commentators, however,...more

1/30/2015 - Amended Legislation Department of Revenue Internet Retailers Retailers Sales & Use Tax Transaction Privilege Tax

More Tax Money for the City of Chicago in 2015: Broader Bases, Increased Rates and Lesser Credit

The City of Chicago’s (City’s) 2015 budget includes a number of changes to taxing ordinances found in titles 3 and 4 of the Chicago Municipal Code. The City of Chicago Department of Finance has notified taxpayers and tax...more

1/9/2015 - Amended Regulation City of Chicago Hospitality Industry Hotels Local Ordinance Personal Property Tax Restaurant Industry Tax Revenues

Illinois Courts Consistently Enforce Manufacturing Exemption Despite Department of Revenue Opposition

Illinois courts have issued three taxpayer-friendly manufacturing rulings in 2013 and 2014, underscoring the breadth of the exemption from use tax afforded to equipment and chemicals used in the process of manufacturing....more

10/14/2014 - Chemicals Department of Revenue Manufacturers Sales & Use Tax Tax Exemptions

Focus on Tax Controversy - Fall 2014

Supreme Court to Hear Tax Injunction Act Case - On August 20, 2013, in Direct Marketing Association v. Brohl, the U.S. Court of Appeals for the Tenth Circuit held that the federal Tax Injunction Act (TIA) prohibited...more

10/2/2014 - Certiorari Direct Marketing Association Discovery Electronically Stored Information Meal and Entertainment Expenditures Predictive Coding SCOTUS Sports Tax Court Tax Injunction Act

Bear Down: In a Preseason Loss to Cook County’s Poor Play, the Appellate Court Finds Chicago Bears Ticket Holder Amenities Taxable

The First District of the Illinois Appellate Court, in Chicago Bears Football Club v. Cook County Department of Revenue, 2014 IL App (1st) 122892 (Aug. 6, 2014), has affirmed an administrative determination finding the...more

9/4/2014 - Appeals Spectator Sports Sports Taxation

Illinois Appellate Court’s Expansive Interpretation of a Taxing Ordinance Swallows a Sale for Resale Exemption

The First District of the Illinois Appellate Court, in Ford Motor Company v. Chicago Department of Revenue, 2014 IL App (1st) 130597 (June 27, 2014), recently held that Ford Motor Company (Ford) owes City of Chicago vehicle...more

7/31/2014 - Auto Manufacturers Car Dealerships Ford Motor Fuel Tax Manufacturers Resale Exemption

Focus on Tax Controversy - December 2013

In This Issue: A Decade of Lessons Learned from State Tax False Claims Act Cases; Second Circuit Reaffirms Taxpayer’s Use of Protective Refund Claims; and Challenging Regulations After Mayo and Home...more

12/5/2013 - Administrative Procedure Act False Claims Act (FCA) Fraud IRS Mayo Foundation for Medical Ed SCOTUS Standard of Review State Taxes Tax Refunds Transfer Pricing Treble Damages U.S. Treasury Whistleblowers

Voiding of Illinois Sales Tax Regulation Leads to Prospective Uncertainty for Sourcing Sales

The Illinois Supreme Court recently struck down an Illinois Department of Revenue (Department) regulation sourcing sales to the location of order acceptance. While the Supreme Court found that the Taxpayers’ Bill of Rights...more

11/26/2013 - Business Taxes Retailers Sales & Use Tax Taxpayer Relief Provisions

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