In a bombshell opinion, the Illinois Appellate Court held that a law firm serving both as client and attorney may not recover statutory attorneys’ fees under the Illinois False Claims Act (the Act). In People ex rel. Schad,...more
On Monday, October 17, the Illinois Appellate Court issued another taxpayer-friendly opinion in an Illinois False Claims Act case alleging a failure to collect and remit sales tax on internet and catalog sales to customers in...more
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
A new ruling by the City of Chicago, the Personal Property Lease Transaction Tax Ruling #12 (June 9, 2015), takes a broad view of how its whopping 9 percent tax applies to cloud-based services. Providers of information...more
A class action complaint was filed in federal court last week against New Albertson’s, Inc. the operator of the Jewel-Osco grocery chain, alleging failure to deduct manufacturers’ coupons from the tax base on which sales tax...more
Localities expecting more tax dollars due to the elimination of the controversial order acceptance test may be sorely disappointed. Application of the final sales tax sourcing regulations, effective as of June 25, 2014 (see...more
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