Cook County Use Tax Declared Invalid by Illinois Appellate Court


Affirming the decision of the circuit court, the Illinois Appellate Court struck down the Cook County Non-Titled Personal Property Use Tax (imposed last year) as violating Illinois law. The Appellate Court upheld the circuit court's finding that the Use Tax was passed in violation of Section 5-1009 of the Counties Code. As a result, the Appellate Court did not have to decide the constitutional issues raised. Unless Cook County, Illinois, can persuade the Appellate Court to reverse itself (which appears unlikely) or persuade the Illinois Supreme Court to review the case and reverse the Appellate Court (and it is unknown at this point if the county will try either route), this tax is no longer legal and enforceable by Cook County.


Topics:  Local Taxes, Property Tax, Sales & Use Tax, SALT

Published In: Constitutional Law Updates, Tax Updates

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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