Tax Trends

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

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2019 Articles

Access to knowledge: Tips and tricks for getting the most out of ISBA’s online resources By Ciarra Schmidt & Mary Ann Connelly April 2019 Tips for using ISBA Central, ISBA's online community where you can connect, ask questions, and discuss referrals with other state and local taxation attorneys.
Case summaries By William J. Seitz March 2019 Summaries of four recent tax law cases, including one that is currently pending in the Illinois Supreme Court.
Case summary: City of Chicago, et al. v. City of Kankakee, et al. By Joan Smuda May 2019 The cities of Chicago and Skokie challenged the application and allocation of the local use tax in City of Chicago, et al. v. City of Kankakee, et al.
Case summary: People ex rel. Linblom v. Sears Brands, LLC By Keith Staats 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.
Chair’s column By David P. Dorner July 2019 A note from the chair, David P. Dorner.
Chair’s final note By Whitney T. Carlisle June 2019 A note from the outgoing chair, Whitney T. Carlisle.
Co-Editors’ Note By Mary Anne Connelly & Stanley R. Kaminski December 2019 An introduction to the issue from the co-editors, Mary Ann Connelly and Stanley R. Kaminski.
Co-Editors’ Note By Mary Ann Connelly & Stanley Kaminski November 2019 An introduction to the issue from the co-editors, Mary Ann Connelly and Stanley R. Kaminski.
Co-Editors’ Note By Mary Ann Connelly & Stanley R. Kaminski October 2019 An introduction to the issue from the co-editors, Mary Ann Connelly and Stanley R. Kaminski.
Co-Editors’ Note By Mary Ann Connelly & Stanley R. Kaminski September 2019 An introduction to the issue from the co-editors, Mary Ann Connelly and Stanley R. Kaminski.
Co-editors’ note By Mary Ann Connelly & Stanley R. Kaminski August 2019 An introduction to the issue from the co-editors, Mary Ann Connelly and Stanley R. Kaminski.
Co-editors’ note By Mary Ann Connelly & Stanley R. Kaminski July 2019 An introduction to the issue from the co-editors, Mary Ann Connelly and Stanley R. Kaminski.
Co-editors’ note By Mary Ann Connelly & Stanley R. Kaminski June 2019 An introduction to the issue from the co-editors, Mary Ann Connelly and Stanley R. Kaminski.
Co-editors’ note By Mary Ann Connelly & Stanley R. Kaminski May 2019 An introduction to the issue from the co-editors, Mary Ann Connelly and Stanley R. Kaminski.
Co-editors’ note By Mary Ann Connelly & Stanley R. Kaminski April 2019 An introduction to the issue from the co-editors, Mary Ann Connelly and Stanley R. Kaminski.
Co-editors’ note By Mary Ann Connelly & Stanley R. Kaminski March 2019 An introduction to the issue from the co-editors, Mary Ann Connelly and Stanley R. Kaminski.
Co-editors’ note By Mary Ann Connelly & Stanley R. Kaminski February 2019 An introduction to the issue from the co-editors, Mary Ann Connelly and Stanley R. Kaminski.
Co-editors’ note By Mary Ann Connelly & Stanley R. Kaminski January 2019 An introduction to the issue from co-editors Mary Ann Connelly and Stanley Kaminski.
General Assembly in Veto Session Modifies Local ROT Again By Stanley R. Kaminski December 2019 An overview of the changes to the Retailers Occupation Tax that will take effect on Jan. 1, 2021.
Highlights from the Cook County Board of Review’s 2019 attorney meeting By Roland Lara July 2019 On June 24, 2019, the Cook County Board of Review made its annual presentation regarding statistics and lessons learned from its just-closed session, as well as anticipated challenges for the upcoming session.
Hospital and Other Property Tax Exemption Decisions Since Oswald v. Hamer By William A. Price September 2019 Summaries of recent tax exemption decisions.
Illinois’ Incomprehensible Sales Tax Law By Keith Staats, J.D. 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.  
Mid-Illinois Assembly 101st legislation update By Evan W. Schanerberger June 2019 Summaries of six import bills related to state and local tax.
Part One of Illinois Department of Revenue Practitioners Meeting November 19, 2019: Sales Tax – 2019 Court Decisions December 2019 Part one of a two-part handout from the Illinois Department of Revenue's 2019 tax practitioners meeting.
Public Law 86-272 and digital goods By Stanley R. Kaminski February 2019 An overview of legal and practical issues surrounding Public Law 86-272, which gives state income tax protections to sellers of goods, as digital goods become more prevalent.
Recent cases filed with the tax tribunal By Keith Staats January 2019 Summaries of notable cases filed with the Independent Tax Tribunal in the past two months.
Recent changes to the Illinois Retailers’ Occupation Tax, Use Tax, and other taxes By John Griesedieck August 2019 The Illinois legislature recently made several changes to consumption taxes including the Retailers’ Occupation Tax and the Use Tax.
Synopses of recent cases By Stanley R. Kaminski April 2019 Summaries of recent cases concerning Illinois or local tax laws.
Will the Proposed Constitutional Amendment Yield a ‘Fair’ Income Tax (Like the Ad Says)? By Hon. Julie-April Montgomery, (ret.) October 2019 Illinois needs more money—but has it really found a way, through its income tax proposal, that is fair to all?