2018 Articles

2018 legislative update By Megan Liston Mahalik September 2018 A summary of recent legislation.

Chair’s column By Whitney Carlisle July 2018 A message from SALT Section Chair Whitney Carlisle.

Chair’s column By Timothy Moran May 2018 A message from SALT Section Chair Timothy Moran.

Chair’s column By Timothy Moran April 2018 A message from SALT Section Chair Timothy Moran.

Chair’s column By Timothy E. Moran February 2018 A message from SALT Section Chair Timothy Moran.

Chair’s column By Timothy E. Moran January 2018 As we begin our new year, the members of SALT are called upon to review any introduced Illinois legislation dealing with taxation.

Citibank N.A. v. Illinois Department of Revenue By Keith Staats 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

Co-editors’ note By Mary Ann Connelly & Stanley R. Kaminski December 2018 An introduction to the issue from co-editors Mary Ann Connelly and Stanley Kaminski.

Co-editors’ note By Mary Ann Connelly & Stanley Kaminski November 2018 An introduction to the issue from co-editors Mary Ann Connelly and Stanley Kaminski.

Co-editors’ note By Mary Ann Connelly & Stanley R. Kaminski October 2018 An introduction to the issue from co-editors Mary Ann Connelly and Stanley Kaminski.

Co-editors’ note By Mary Ann Connelly & Stanley R. Kaminski August 2018 An introduction to the issue from co-editors Mary Ann Connelly and Stanley Kaminski.

Co-editors’ note By Mary Ann Connelly & Stanley Kaminski July 2018 An introduction to the issue from co-editors Mary Ann Connelly and Stanley Kaminski.

Co-editors’ note By Mary Ann Connelly & Stanley Kaminski June 2018 An introduction to the issue from co-editors Mary Ann Connelly and Stanley Kaminski.

Co-editors’ note By Mary Ann Connelly & Stanley Kaminski May 2018 An introduction to the issue from co-editors Mary Ann Connelly and Stanley Kaminski.

Co-editors’ note By Mary Ann Connelly & Stanley R. Kaminski April 2018 An introduction to the issue from co-editors Mary Ann Connelly and Stanley Kaminski.

Co-editors’ note By Mary Ann Connelly & Stanley R. Kaminski March 2018 An introduction to the issue from co-editors Mary Ann Connelly and Stanley Kaminski.

Co-editors’ note By Mary Ann Connelly & Stanley R. Kaminski February 2018 An introduction to the issue from co-editors Mary Ann Connelly and Stan Kaminski.

Co-editors’ note By Mary Ann Connelly & Stanley R. Kaminski January 2018 An introduction to this issue from co-editors Mary Ann Connelly and Stanley Kaminski.

Grantor trusts and the Illinois replacement tax By Evan W. Schanerberger August 2018 The Second District Appellate Court of Illinois recently affirmed the trial court's decision that Republic Bancorp Company was not entitled to an Illinois replacement tax deduction from the Illinois Department of Revenue.

Highlights from the Cook County Board of Review’s attorney meeting By Roland Lara August 2018 The Cook County Board of Review made its annual presentation to the practicing bar on July 18, covering information from its last session and anticipated challenges for the upcoming session.

Illinois Department of Revenue legislative recap: 2018 spring legislative session December 2018 A recap of the Illinois Department of Revenue's 2018 spring legislative session.

The Illinois Supreme Court’s decision in Oswald v. Hamer By William Seitz October 2018 In Oswald v. Hamer, the Illinois Supreme Court held that section 15-86 of the Property Tax Code was constitutional on its face.

Income tax update: 2018 legislation and rulemaking December 2018 Updates on legislation.

Is physical presence required to tax an out-of-state business under a gross receipts tax—A review of Crutchfield, Inc. v. Testa By John Vann January 2018 Over the years, a major nexus question has arisen in gross receipts tax states as to whether the physical presence test of Quill v. North Dakota should apply to these taxes. Recently, the question was raised and answered in Ohio in Crutchfield Corp. v. Testa.

Mandatory e-filing tax valuation objections in the Circuit Court of Cook County By Daniel J. Heywood July 2018 An overview of how mandatory e-filing impacts tax valuation objection practitioners.

A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski September 2018 An introduction to the issue from co-editors Mary Ann Connelly and Stanley Kaminski.

Office of the Cook County Assessor Attorney, Representative, and Appraiser Meeting— February 15, 2018 By Thomas A. Jaconetty March 2018 Cook County Deputy Assessor Tom Jaconetty provides updates and information for tax year 2018.

Out of state internet retailers subject to state sales/use taxes in historic South Dakota v. Wayfair decision By Stanley R. Kaminski, David J. Kupiec, & Natalie M. Martin July 2018 In South Dakota v. Wayfair, the U.S. Supreme Court rejected the physical presence test for state sales/use taxes, marking a historic change in state tax law.

Practitioners Presentation – October 26, 2018 December 2018 The Illinois Department of Revenue's practitioners presentation from October 26, 2018.

A review of Parmar v. Madigan By Joan Smuda June 2018 An overview of the Illinois Supreme Court case Parmar v. Madigan.

Tax Trends

2018 Articles