Tax Law

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At Your Service: Premium Finance Companies are Financial Organizations Subject to Illinois’ Special Income Tax Apportionment and Combined Reporting Rules
Posted on 22 Jul 2019 by Eversheds Sutherland LLP

On June 14, 2019, an Illinois Appellate Court held that a taxpayer’s subsidiaries are financial organizations that were excluded from the taxpayer’s Illinois combined return. During 2006, 2007 and 2008, Illinois excluded from a combined return those affiliates... Read More

Choppy Waters: Illinois Appellate Court Allows Taxpayer’s Late Protest Because of Misleading Department of Revenue Conduct
Posted on 14 Jun 2019 by Eversheds Sutherland LLP

On May 22, 2019, the Illinois Appellate Court held that the late filing of a boat tour business’ Amusement Tax protest was excusable. The Cook County Department of Revenue had violated the taxpayer’s procedural due process rights by “affirmatively misleading... Read More

I Saw the Sign: Illinois Permits Use of Electronic Signatures for Software License Tax Exemption
Posted on 13 Dec 2018 by Eversheds Sutherland LLP

On September 26, 2018, the Illinois Department of Revenue issued a Private Letter Ruling confirming that certain electronic signatures satisfied the first prong of the software license sales tax exemption test. In Illinois, a license of software is not... Read More

Chicago Streaming Video Tax Does Not Violate Federal and State Law
Posted on 30 May 2018 by Eversheds Sutherland LLP

On May 24, 2018, the Circuit Court of Cook County upheld the City of Chicago’s imposition of its amusement tax on streaming services. On June 9, 2015, the Chicago Department of Finance issued a ruling indicating that electronically delivered amusements... Read More

Click-Through Nexus Struck Down in Illinois
Posted on 2 May 2012 by Sean Craig

As state tax policy has continued trying to keep up with the evolving changing of our nation's economy, one key issue has been the proper means of subjecting Internet-based retail transactions to state level sales & use taxation. Following the... Read More

Illinois Amnesty Period Double Interest Penalty Restricted
Posted on 4 Apr 2012 by Sean Craig

The Illinois Court of Appeals, First Division, held that a taxpayer was not subject to a double interest penalty provided under an amnesty program for additional income taxes that could not be determined at the time of the amnesty period. Metro. Life... Read More

Illinois Amnesty Period Double Interest Penalty Restricted
Posted on 4 Apr 2012 by Sean Craig

The Illinois Court of Appeals, First Division, held that a taxpayer was not subject to a double interest penalty provided under an amnesty program for additional income taxes that could not be determined at the time of the amnesty period. Metro. Life... Read More

Click-Through Nexus Struck Down in Illinois
Posted on 2 May 2012 by Sean Craig

As state tax policy has continued trying to keep up with the evolving changing of our nation's economy, one key issue has been the proper means of subjecting Internet-based retail transactions to state level sales & use taxation. Following the... Read More