Knowledge Center

Monday, August 04, 2014

HMB vs. Cook County DoR (13 L 50454)

 

The Illinois Appellate Court today affirmed the Circuit Court of Cook County decision granting summary judgment in favor of Horwood Marcus & Berk and striking the Cook County Personal Property Use Tax. Without allowing oral argument, the Appellate Court agreed with HMB that the Cook County Use Tax violated Section 5-1009 of the Counties Code. Thus, the Appellate Court went on to state that it did not need to address the Constitutional argument as well. 

 

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