In June 2018, just before the US Supreme Court ruling in Wayfair, Illinois enacted an economic nexus standard modeled after South Dakota’s law. The new Illinois standard takes effect on October 1, 2018. On September 11, the...more
On June 4, Illinois Governor Bruce Rauner signed into law the state’s fiscal year (FY) 2019 budget implementation bill, Public Act 100-0587 (the Act). The Act makes a significant change to the Illinois sales/use tax nexus...more
Last year, Illinois enacted a mid-year income tax rate increase. Effective July 1, 2017, Illinois increased the income tax rate for individuals, trusts and estates from 3.75 percent to 4.95 percent, and for corporations from...more
May 16, 2017: Illinois Department of Revenue Affirms Cloud-Based Services Not Taxable -
In two recent General Information Letters (GILs), the Illinois Department of Revenue (Department) reaffirmed that computer software...more
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