Section Newsletters

Articles From Keith Staats

2022 Tax Legislation From the Spring Session By Keith Staats State and Local Taxation, May 2022 Summaries of tax legislation from the Illinois General Assembly's spring session.
A Response From Keith Staats on Paul Berks’ Contrary View of the Best Buy Decision By Keith Staats State and Local Taxation, November 2020 A response to Paul Berks' article on the decision in Best Buy Stores, L.P. v. Department of Revenue.
A Critical Review of Best Buy Stores, L.P. v. Department of Revenue By Keith Staats State and Local Taxation, October 2020 The Best Buy Stores, L.P. v. Department of Revenue decision was originally issued as a Supreme Court Rule 23 decision and was not precedential, but the Illinois Department of Revenue moved to publish the decision and the motion was granted.
An Explanation of the March Tax Trends Article Entitled ‘The Carle Foundation v. Department of Revenue: Will It Become a Real-Life Version of Jarndyce v. Jarndyce?’ By Keith Staats State and Local Taxation, April 2020 A deeper look at the title of the March 2020 article, 'The Carle Foundation v. Department of Revenue: Will It Become a Real-Life Version of Jarndyce v. Jarndyce?'
The Carle Foundation v. Department of Revenue: Will It Become a Real-Life Version of Jarndyce v. Jarndyce? By Keith Staats State and Local Taxation, March 2020 In Carle Foundation v. Illinois Department of Revenue et al., the court ruled that the Carle Foundation is entitled to charitable property tax exemptions for four parcels for the 2005–2011 tax years.
Illinois’ Incomprehensible Sales Tax Law By Keith Staats, J.D. Business Advice and Financial Planning, December 2019 A post-Wayfair fix for leveling the playing field between online and brick-and-mortar retailers has made Illinois sales tax more unbalanced.  
Illinois’ Incomprehensible Sales Tax Law By Keith Staats, J.D. State and Local Taxation, November 2019 A post-Wayfair fix for leveling the playing field between online and brick-and-mortar retailers has made Illinois sales tax more unbalanced.  
Case summary: People ex rel. Linblom v. Sears Brands, LLC By Keith Staats State and Local Taxation, May 2019 A summary of People ex rel. Linblom v. Sears Brands, LLC, in which the plaintiffs alleged that a number of retailers, including Home Depot, knowingly engaged in a scheme to avoid payment of retailers' occupation tax to the Illinois Department of Revenue.
Recent cases filed with the tax tribunal By Keith Staats State and Local Taxation, January 2019 Summaries of notable cases filed with the Independent Tax Tribunal in the past two months.
Citibank N.A. v. Illinois Department of Revenue By Keith Staats State and Local Taxation, February 2018 Citibank contended that it was entitled to a refund of tax even though it was not the retailer. The Department of Revenue denied the refund claim. Citibank protested the claim denial and the case was heard in the Department’s Administrative Hearing Division
Waste Management of Illinois, Inc. v. The Illinois Independent Tax Tribunal By Keith Staats State and Local Taxation, February 2018 The ruling in this case would seem to create a refund opportunity for other similarly situated taxpayers, although because the case is a Rule 23 decision the Illinois Department of Revenue might contest additional refund claims.
A review of Carle Foundation v. Cunningham Township By Keith Staats State and Local Taxation, April 2017 Depending on the outcome of this case in the circuit court, the appellate court and Supreme Court may finally reach the issue of the constitutionality of the Illinois charitable hospital property tax exemption.
Illinois EDGE credits By Keith Staats State and Local Taxation, November 2015 In light of the recent discussions regarding the EDGE credit, author Keith Staats reviews the statutory basis of the credit and how the credit has been utilized since the enactment of the credit in 1999.

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