Tax Trends

The newsletter of the ISBA’s Section on State & Local Taxation

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2011 Articles

2011 Illinois income tax increase—An overview of the provisions of Public Act 96-1496 (SB 2505) By David J. Kupiec & Natalie M. Martin March 2011 A look at some of the new provisions, which took effect on January 13th of this year.
Acquisition of company assets may include hidden unclaimed property liabilities By Stanley R. Kaminski May 2011 To combat the potential unclaimed property problem, a purchasing company should consider adding a provision to the acquisition agreement dealing with past or existing unclaimed property.
Chair’s welcome letter By Donald T. Rubin July 2011 A note from new Section Chair Don Rubin.
Content-based tax exemptions and the First Amendment By Stanley R. Kaminski & David I. Curkovic January 2011 The Illinois Supreme Court recently issued their opinion in Pooh-Bah Enterprises, Inc. v. County of Cook.
Does the loss of the Long Time Occupant Homestead Exemption increase taxes, or does it merely reflect the removal of a previously granted protection no longer needed because of the declining market? By Gary H. Smith December 2011 What effect does a reduced Long Time Occupant Homestead Exemption in a depreciating real estate market have upon the tax burden to the long-time homeowner?
Editor’s note By Stanley R. Kaminski July 2011 An introduction to the issue from Co-Editor Stan Kaminski.
IDOR Practitioners Meeting, January 28, 2011: Questions submitted for response By Stanley R. Kaminski & David I. Curkovic February 2011 Questions and answers from the Illinois Department of Revenue's recent meeting.
Illinois Civil Union Act raises filing questions By Kathleen M. Lach October 2011 The Illinois Department of Revenue is currently reviewing whether the Civil Union Act would allow joint filing of tax returns by same-sex couples under the Illinois Income Tax Act.  
Illinois completes 2010 tax amnesty period By Kathleen M. Lach March 2011 An overview of the most recent tax amnesty period.
Illinois sales tax legislation enacted—Amends definition of “retailer maintaining a place of business in the state” By David J. Kupiec & Natalie M. Martin July 2011 The law amends Section 2 of the Illinois Use Tax Act, 35 ILCS 105/2, by requiring all online retailers who contract with an “affiliate” in Illinois to collect sales tax on customer purchases beginning July 1, 2011.
Illinois state and local sales tax sourcing—Will the current long standing local sales tax sourcing test be changed in Illinois? By David J. Kupiec & Natalie M. Martin November 2011 As of the drafting of this article, this sales tax sourcing issue remains the focus of pending Illinois legislation and litigation.
The Illinois Supreme Court enforces taxpayers’ rights to full compensation for wrongly withheld property tax refunds By Mark R. Davis June 2011 The recent Illinois Supreme Court decision in General Motors Corporation v. Pappas ends a long-running dispute between the County Collector of Cook County and several groups of taxpayers over the rates of statutory interest payable on property tax refunds.
Lurking sales/use tax issues in performing contract installation work for big box stores By David R. Reid August 2011 Construction contractors should include provisions in the contract to allow for reimbursement or a higher cost for services to include use tax payments.
A note from the co-editor By Mary Ann Connelly August 2011 An introduction to the issue from Co-Editor Mary Ann Connelly.
A note from the Co-Editor By Mary Ann Connelly June 2011 An introduction to the issue from Co-Editor Mary Ann Connelly.
A note from the Co-Editor By Mary Ann Connelly May 2011 An introduction to the issue from Co-Editor Mary Ann Connelly.
A note from the co-editor By Mary Ann Connelly March 2011 An introduction to the issue from co-editor Mary Ann Connelly.
A note from the Co-Editor By Mary Ann Connelly March 2011 An introduction to the issue from Co-Editor Mary Ann Connelly.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski December 2011 An introduction to the issue from Co-Editors MaryAnn Connelly and Stanley Kaminski.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski November 2011 An introduction to the issue from Co-Editors Mary Ann Connelly and Stan Kaminski.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski October 2011 An introduction to the issue from Co-Editors Mary Ann Connelly and Stanley Kaminski.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski September 2011 An introduction to the issue from Co-Editors Mary Ann Connelly and Stan Kaminski.
A note from the Co-Editors By Mary Ann Connelly & Stanley R. Kaminski April 2011 An introduction to the issue from co-editors Mary Ann Connelly and Stanley Kaminski.
A note from the Co-Editors By Mary Ann Connelly & Stanley R. Kaminski February 2011 An introduction to the issue from Co-Editors Mary Ann Connelly and Stanley Kaminski.
A note from the Co-Editors By Mary Ann Connelly & Stanley R. Kaminski January 2011 An introduction to the issue from co-editors Mary Ann Connelly and Stanley Kaminski.
Recent changes to the omitted assessment tax law By William Seitz April 2011 A look at the amendments to Public Act 96-1553, which attempt to give taxpayers more meaningful appeal opportunities, and an opportunity to put the Cook County Assessor on notice of omitted assessments.
1 comment (Most recent April 13, 2011)
Recent tax-related legislation By William Seitz September 2011 A synopsis of tax-related bills recently signed into law.
A review of the 31st Annual National Conference of State Tax Judges By Hon. Alexander P. White December 2011 Judge Alexander P. White highlights the events of this year's Conference, which was held on September 22. 
Section 1983 complaint against Board of Review members for alleged violation of equal protection rights is premature while state law appeal of assessment is still available; Board of Review members are entitled to absolute immunity for their decisions By Timothy E. Moran February 2011 A look at the recently decided case of Heyde v. Pettinger.
Wirtz et al. v. Quinn et al. By David P. Dorner April 2011 A summary of the case, currently on appeal to the Illinois Supreme Court.