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Chris Lutz Discusses Illinois Tax Changes with Law360 and Tax NotesJune 7, 2019

As Illinois passes a new budget, State and Local Tax attorney Chris Lutz helps break down important changes with Law360 and Tax Notes. 3 Illinois Tax Changes Attorneys Should Know About As published by Law360 for its subscribers. Out-of-state businesses will also see a big change in local sales tax collection under the legislation. For collections of the local retailer's…

Jordan Goodman Provides Insight to International Tax Review: “Exclusive: US State Drags Amazon to Court on Platform Sales Tax Liability”February 26, 2019

An article published by International Tax Review discusses how Judge Ralph King Anderson III will decide whether Amazon acted as a seller in a case against the US state of South Carolina, potentially making it liable for millions of dollars in back taxes. Although the parties agree that the facts of the case are not in doubt, and no trial…

Breen Schiller and Chris Lutz Provide Insight to State Tax Notes – “Virginia Supreme Court Affirms State’s Apportionment Method”February 12, 2019

An article published by State Tax Notes discusses the recent Virginia Supreme Court case, Corporate Executive Board v. Virginia Department of Taxation. Breen Schiller and Chris Lutz shared their thoughts about how this case fits into a recent line of alternative apportionment cases. The full article, "Virginia Supreme Court Affirms State's Apportionment Method," was written by Jad Chamseddine and published by…

Chris Lutz Provides Insight to State Tax Notes – Wayfair Should Not Have A Major Impact On ApportionmentJanuary 23, 2019

An article published by State Tax Notes discusses how States' market-based sourcing rules are likely to undergo scrutiny in the wake of the Wayfair decision that could lead to litigation and new income tax liability. State and Local Tax attorney, Chris Lutz, said, "he doesn't expect Wayfair to have a major impact on apportionment because most states have taken the…

Chris Lutz Provides Insight to Tax Analysts – “New Mexico Not Entitled to Exclude Payroll Factor in Bank’s Income Apportionment”January 22, 2019

An article published by Tax Analysts discusses the New Mexico Taxation and Revenue Department failing to prove it was entitled to exclude the payroll factor from the state's apportionment formula for financial institutions. In a ruling for the taxpayer, Discover Bank, the administrative hearings office found that the department did not carry its burden showing that eliminating the payroll factor…

David Ruskin Provides Insight to Bloomberg Law – “Illinois AG Seeks to Dismiss Dozens of Whistleblower Cases”January 22, 2019

An article published by Bloomberg Law discusses how the Supreme Court Wayfair decision could affect dozens of lawsuits filed by prolific whistleblower Stephen B. Diamond. Illinois Attorney General Lisa Madigan has filed a series of motions to dismiss these cases, alleging they have minimal financial and legal relevance for the state. State and Local Tax attorney, David Ruskin, stated, "The…

Marilyn Wethekam Provides Insight On How States Are Responding To South Dakota v. WayfairJanuary 21, 2019

An article published by Checkpoint discusses how states are responding to the South Dakota v. Wayfair  decision. Less than six months after the U.S. Supreme Court overturned the physical presence rule for sales and use tax nexus with its ruling in South Dakota v. Wayfair, the vast majority of states have enacted or announced economic nexus policies, and the trend…

Fred Marcus Provides Insight to State Tax Notes – “Wayfair Settlement is a Missed Opportunity”November 20, 2018

An article published by State Tax Notes discusses how South Dakota's recent Wayfair settlement has eliminated an opportunity to provide further guidance for other states' remote seller laws. State and Local Tax attorney, Fred Marcus, stated, "Wayfair shows an acknowledgment by the Court that the economy has changed since Quill was decided, and that the inability to tax online commerce…

Marilyn Wethekam Provides Insight on the Streamlined Sales and Use Tax AgreementOctober 30, 2018

An article published by State Tax Notes discusses how the Alabama remote sales tax law could be the model for other states on taxing remote sellers. Alabama's Simplified Sellers Use Tax Remittance Act created a dual system under which local jurisdictions maintain control over the sales taxes of local businesses but not over remote sellers. State and Local Tax attorney,…

Chris Lutz Provides Insight On The Fact That More Guidance Is Needed on Taxation of Digital Goods and ServicesOctober 30, 2018

An article published by State Tax Notes discusses how states are catching up with technology, and are beginning to provide guidance on the sales and use taxation of digital goods and services, but more information is needed. State and Local Tax attorney, Chris Lutz, stated, "States have provided guidance on some aspects of  digital goods and services transactions, like cloud…

Breen Schiller Provides Insight On Departments Of Revenue In Cost-Of-Performance States Finding Ways To Effectively Reach Market-Based Sourcing Without LegislationOctober 23, 2018

An article published by State Tax Notes discusses how departments of revenue in cost-of-performance states are using alternative apportionment to essentially change cost-of-performance sourcing to market-based sourcing. State and Local Tax attorney, Breen Schiller, stated, "It may be unclear what qualifies as distortion and whether the state has clear guidance, adding that whether the state or the taxpayer bears the…

David Hughes and Breen Schiller Provide Insight to State Tax Notes on SALT Legal Challenges for Streaming ServicesOctober 22, 2018

An article published by State Tax Notes discusses how streaming services (Cable Services, Amusements and Tangible Personal Property) are often taxed by states and local jurisdictions under existing statutes that predate the technology, a move that has prompted litigation around the country, with mixed results. State and Local Tax attorney, David Hughes, stated that most of the fees and taxes…

Marilyn Wethekam Published in State Tax Notes – “The Change of the Landscape – Be Careful What you Wish For as You May Get It, The Aftermath of Wayfair”October 10, 2018

Be careful what you wish for, because you may get it is a fitting epitaph for the Wayfair decision. In the prophetic words of Justice Byron White, the “vagaries of physical presence” were tested and the concept as applied in a sales tax context has …

Breen Schiller Provides Insight on The Arizona Court of Appeals, Division One’s recent decision in City of Phoenix v. Orbitz Worldwide Inc. to State Tax NotesSeptember 18, 2018

An article published by State Tax Notes discusses the Arizona Court of Appeals, Division One's recent decision that online trading companies are engaged in the business of operating hotels as brokers and are therefore liable for a local business activity tax, which cities can apply retroactively "when not barred by statutes of limitation." State and Local Tax attorney, Breen Schiller,…

Breen Schiller quoted in Law360 Tax Authority “Chicago Mayor Leaves Legacy Of Complex Tax Changes”September 10, 2018

Article by: Maria Koklanaris Read the full article published by Law360 on 9/4/18 for its subscribers. Chicago Mayor Rahm Emanuel who recently announced he will not be seeking a third term leaves behind a complicated legacy of tax changes. The business community is unhappy about two extensive changes: Amusement Tax Ruling No. 5 and Personal Property Lease Transaction Tax Ruling…

Chris Lutz Quoted in Bloomberg BNA “Florida Tax Case Raises Specter of Retroactive ‘Wayfair’ Use”September 10, 2018

Article by: Chris Marr Read the full article published by BNA Law on 8/14/18 for it subscribers.  Chris Lutz recently spoke with Bloomberg Law regarding the Florida Department of Revenue's recent argument in a case applying Wayfair retroactively. Chris discussed his thoughts on how any ruling on the Department's argument should be narrow, but acknowledged the case presents to possibility of…

David Hughes Provides Insight on Apple Challenging Chicago Tax on Streaming Services to State Tax NotesAugust 31, 2018

An article published by State Tax Notes discusses the expansion of Chicago's amusement tax to music streaming services. Apple Inc. filed a complaint in an Illinois circuit court saying it is unconstitutional and violates the Internet Tax Freedom Act (ITFA). Apple's complaint was similar to Labell, which is currently pending on appeal, and raised a number of identical arguments. State…

Chris Lutz Discusses Staples Inc. v. Comptroller of Treasury with State Tax NotesAugust 20, 2018

An article published by State Tax Notes discusses Maryland's intermediary court's decision to uphold the state tax tribunal's ruling in Staples Inc. v. Comptroller of the Treasury. State and Local Tax attorney, Chris Lutz, said, "There is a distinction between Gore and Staples. In Gore  you had a parent company located in Maryland, and you had an intangible subsidiary located…

Marilyn Wethekam discusses “The Rise of Women In State Tax Administration” with State Tax NotesAugust 15, 2018

An article published by State Tax Notes discusses the rise of women in the state tax administration sector. It is a discussion of the significant role women have played in advancing the SALT practice both from a Tax Administrator and the private sector perspective. Marilyn Wethekam, one of the first women to play a key role in SALT practice on…

Tangible Personal or Real Property? An Illinois Sales Tax QuandryJuly 11, 2018

While distinguishing between tangible personal property and real property is necessary in several contexts, it is not always a simple determination to make, particularly from a tax perspective.

Breen Schiller Provides Insight on “Top 5 State Tax Cases of 2018” to Law 360July 10, 2018

""Schiller said [regarding Labell v. Chicago] that while Chicago attached the streaming tax to its amusement tax, other jurisdictions will likely find their own ways to incorporate it if it is upheld. 'If they have a similarly situated tax where they can get away with it, definitely we are going to be seeing taxes like this,' Schiller said. 'I think Chicago…

David Ruskin Quoted in Bloomberg BNA – “Illinois Has New Courtroom Rules for Tax Whistleblowers”July 10, 2018

Article by Michael J. Bologna The Cook County Circuit Court will randomly assign judges in all future actions under the Illinois False Claims Act, a development with implications for the adjudication of tax whistleblower cases in Illinois. Under Judge James Flannery's order, new cases under the FCA "shall be randomly assigned at the time of filing to one of the…

Jordan Goodman Joins Legal Face-Off on WGN Radio to Discuss how the Wayfair Decision Opens the Door for Taxing Internet Sales TaxJuly 6, 2018

Jordan Goodman was interviewed by Chicago's top legal radio show, Legal Face-Off on WGN Radio. Jordan discussed the Wayfair decision's impact on sales tax and how it opens the door for internet sales to be taxed. Listen to the recording on WGN Radio.…

Chris Lutz Provides Insight on How States Should Act Following Wayfair to State Tax NotesJuly 3, 2018

An article published by State Tax Notes discusses how states should act after the Supreme Court handed them a win in South Dakota v. Wayfair Inc. on June 21, 2018. Although it seems to be a victory for the states, experts warn they should tread cautiously in their efforts to seek sales tax compliance from remote sellers. "State and Local…

Chris Lutz Recently Covered by State Tax Notes Regarding Alternative ApportionmentJune 18, 2018

State Tax Notes recently covered Christopher Lutz's presentation on alternative apportionment at the Advanced State and Local Tax Institute hosted by Georgetown University Law Center. Chris discussed the varying standards states use in requiring alternative apportionment. The full article, "Alternative Apportionment Disputes May Lessen Over Time," was written by Jad Chamseddine and published by State Tax Notes on May 28, 2018…

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