Sam is a member of HMB’s State and Local Tax (SALT) Group. Her practice spans SALT litigation and planning on issues involving income tax, sales and use tax, franchise tax, and local taxes.
Sam works with publicly-traded and privately-held multinational corporations, multistate middle market businesses and high-net-worth individuals. Her background as a multistate tax consultant at Deloitte Tax LLP gives her a unique perspective in state tax compliance and planning for high-yield investment partnerships.Read More
Multi-State Perspective, Strong Accounting Background
Clients rely on Sam’s understanding of all sides of tax compliance issues and appreciate her multi-state perspective and strong accounting background to mitigate and resolve SALT compliance issues.
University of Illinois College of Law, J.D., magna cum laude
The University of Texas, B.A. in English and Spanish, University Honors
Chicago Bar Association, Vice Chair of State and Local Tax Committee
Illinois State Bar Association, Member
Chicago Tax Club, Chair of Administration Committee
Marylin Wethekam is one of several authors who penned articles for State Tax Notes regarding the U.S. Supreme Court's ruling in South Dakota v. Wayfair, Inc. that overturned Quill Corps v. North Dakota and altered the state tax landscape. The articles address the Wayfair decision and the issues that remain after the Supreme Court struck down the physical presence test…
Click here for more information Determining eligibility for sales tax exemptions and navigating the application process can prove to be difficult for taxpayers who do business in multiple states and jurisdictions. Join David and Sam on a live webinar hosted by Lorman Education Services. Attendees will be able to: Define an 'exclusion' versus an 'exemption' for sales tax purposes Explain…
8/8/17 1:00 - 2:30 PM CST Live Webinar - Click here for more details and to register At the end of this Webinar, participants will: Appreciate the numerous ways states are trying to tax out-of-state sellers Be aware of the "single state" attack on Quill and potential ramifications associated with its demise Understand the constitutional hurdles that a state must…
Live Webinar At the end of this Webinar, participants will: Appreciate the numerous ways states are trying to tax out-of-state sellers Be aware of the "single state" attack on Quill and potential ramifications associated with its demise Understand the constitutional hurdles that a state must overcome to reverse Quill…
Join us for our 15th Annual HMB Summer Camp! A full-day conference presented exclusively to HMB's valued clients and invited guests. Discover the latest issues, evaluate important updates and gain valuable insight from our seasoned professionals. Click here to request a PDF of the presentation. Agenda 8:00 - 8:30am - Registration & Continental Breakfast 8:30 - 8:45am - Welcome and…
Although the Chicago and Cook County amusement tax are imposed similarly on taxpayers, they are independently administered taxes that feature key differences. Both the Chicago Amusement Tax Ordinance and Cook County Amusement Tax Ordinance impose the tax "upon the patrons of every amusement" within the city or county, but require the owner, manager, or operator of the amusement to collect the tax from each patron and remit the tax to the Chicago Department of Finance or the Cook County Department of Revenue.
For taxpayers surprised to find their business caught in the crosshairs of a Chicago or Cook County audit, substantial penalties can also be an alarming challenge. In a prior post, I outlined penalties assessed by the Illinois Department of Revenue ("Department"), the basis for relief, and the process for seeking penalty abatement. Although the basis for relief is similar for Chicago and Cook County penalties, there are key differences in the procedure and requirements for seeking penalty abatement.
At the close of an audit, in addition to tax and interest, a taxpayer may also be assessed various types of penalties that can be substantial and even surpass the underlying tax liability. However, there are several courses of action for seeking penalty abatement, which can often prove to be a worthy exercise for taxpayers.
Determining whether computer software is taxable is no easy task, especially in light of the changing technological landscape. The Illinois Department of Revenue ("Department") has been asked by taxpayers for a number of years to provide clarification, but until recently has been largely silent on the treatment of sales of computer software. The Department has now recently provided clarification on several key issues, including the taxability of cloud computing.
Although businesses entering a new jurisdiction are often primed to handle local sales and use taxes, even sophisticated taxpayers can be unprepared for the myriad of unfamiliar local taxes waiting to greet them when beginning to transact business in Chicago.