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In the article, "Kansas Tax Chief Not Worried About Remote Seller Litigation" written by Law360, Breen discusses how remote sellers have been caught in a no-man's land due to political struggle. Kansas' recent remote seller policy puts a tax burden on small businesses. But despite the criticism, the state's top tax administrator, Secretary of Revenue Mark Burghart, stated that he…

Chris Lutz spoke about the Virginia Albemarle County Circuit Court's decision in Crutchfield Corp. v. Harding, in an article by Tax Notes. Chris explained that Virginia courts did not have personal jurisdiction over a Massachusetts official claiming Crutchfield had sales tax nexus with the state. The Massachusetts regulation considers the use of in-state software and cookies as constituting a physical…

On September 24, 2019, the Official Committee of Unsecured Creditors of Thrush Aircraft, Inc. selected HMB Legal Counsel (“HMB”) as its counsel, with the U.S. Bankruptcy Court for the Middle District of Georgia approving HMB’s retention on October 2, 2019. Thrush Aircraft ( “Thrush”) is a leading designer and manufacturer and of single-engine light aircraft, primarily used in agriculture operations. Thrush…

HMB represented Launchways in a new partnership deal with Patriot Growth Insurance Services, LLC. Launchways, founded in 2009, provides business leaders with human resources consulting, employee benefits and commercial insurance solutions. Launchways has guided over 400 customers to overcome insurance and human resources challenges throughout the Midwest. The company recently moved its headquarters to Chicago to accommodate its growing employee…

9/12/19 Chicago, IL 16 HMB team members participated in the 2019 Race Judicata 5k Sprint for Justice. The race celebrates pro bono work and raises funds for Chicago Volunteer Legal Services, the city's biggest volunteer-based legal aid provider. Team HMB had a blast racing in support of the CVLS and their mission to represent Chicago's poor and working poor community.…

Auditors in Chicago have been aggressively asserting that businesses have tax duties under the "cloud computing tax" because of their economic presence, or the volume of business they conduct within the city. In an article by Bloomberg Law News titled "State of Wayfair: Economic Thresholds Sneak Into Chicago Audits" by Michael J. Bologna, Samantha Breslow explains that the problem is…

Arizona's supreme court requires online travel companies, or OTCs, to pay local taxes on the revenue they receive for arranging hotel stays in the state. The court determined that OTCs do not qualify as being in the business of operating a hotel and thus found that the local privilege tax on hotels didn't apply. Breen spoke with Tax Notes regarding…

At the beginning of 2016, Chicago implemented a unique method to tax businesses for their use of remote computing services, also known as the cloud. The Personal Property Lease Transaction Tax program collected $13.9 million during its first six months and rose to $42.2 million through 6/30/18. In an article by Bloomberg Law News, Samantha Breslow explained that Chicago is…

HMB represented A.M. Money, Inc. in an outside venture capital round led by Lightbank. Founded by Daniel Rogers based on his experience paying for college by enlisting in the United States Army and taking courses online while deployed in a combat unit in Iraq, A.M. Money is a Chicago-based social enterprise that provides low-interest, no-cosigner loans to college students from…

Sean Auton, an HMB partner and member of HMB's Business and Finance practice, gave out plenty of high-fives at Facing Forward to End Homelessness's Board/Resident picnic. Sean works with Facing Forward as a board member. Facing Forward ends the cycle of homelessness by providing housing and social services. Once critical needs such as food and housing are met, clients at…

On 8/15/19, John Wiktor, Chair of HMB's Private Client, Trusts & Estates Group and pictured above in the blue shirt, joined the groundbreaking ceremony for Bethesda Cornerstone Village, in Victoria, Minnesota. The community, one of the first of its kind in the United States, will provide an inclusive environment for active seniors and independent adults with disabilities. John is a Board…

After serving as Vice Chair of the Chicago Bar Association's SALT committee last year, Samantha Breslow has been appointed as the 2019-2020 Chair. Learn more about Chicago Bar Association here.…

State and local governments are trying to apply older tax laws to modern technologies such as streaming services. This one-size-fits-all ideology of the decades-old regulations leaves the law on shaky ground. Marilyn Wethekam discussed how shoehorning old tax laws to modern business services can be a setback at the Multistate Tax Commission's annual meeting in Boise, Idaho. "Ordinances and statutes…

The Kansas Department of Revenue will require remote sellers to collect and remit tax on sales starting October 1st. This change has small businesses worried. The change could mean a loss of business for the state. Breen Schiller, a member of HMB's State and Local Tax Group, spoke about the potential ramifications of Kansas' decision in Kan. To Tax All…

CHICAGO, IL - HMB Legal Counsel, a preeminent provider of legal services in business and finance, litigation, trusts and estates, real estate, state and local taxes and bankruptcy, reorganization and creditors' rights announced that attorney Nathan E. Delman joined the firm as an associate in its growing bankruptcy, reorganization and creditors' rights practice. Nate has over ten years’ experience as a…

Cannabis business attorney David Ruskin was interviewed by Chicago's top legal radio show, Legal Face-Off on WGN Radio. David discussed Illinois' new recreational marijuana law and what it means for individuals and businesses. Listen to the recording on WGN Radio.…

HMB represented Quantitative Insights, developer of QuantX, the first-ever FDA-cleared computer-aided breast cancer diagnosis system in radiology, in its sale to Qlarity Imaging, a portfolio company of Paragon Biosciences. Quantitative Insights was founded at the University of Chicago around technology developed at the University and with the support of the University’s Polsky Center for Entrepreneurship and Innovation. Paragon is a…

THE CHICAGO COUNCIL ON GLOBAL AFFAIRS The Chicago Council on Global Affairs is an independent, nonpartisan membership organization that provides insight – and influences the public discourse – on critical global issues. The Council on Global Affairs is committed to bringing clarity and offering solutions to issues that transcend borders and transform how people, business and governments engage the world.…

This award is presented to one or more individuals who have made outstanding contributions to the Institute over an extended period of time. Examples of the activities for which this award has been previously given include sustained and substantial contributions to one of the Institute's designations or educational programs. Learn more about the Institute for Professionals in Taxation here. …

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…

The purpose of the editorial advisory board is to get feedback on Law360's coverage and gain insight from experts in the field on how best to shape future coverage. David represents clients in multistate planning, audit and controversy matters, including state income, franchise, gross receipts, sales/use and unclaimed property. Hughes is also an adjunct professor of state and local tax…

Lightstream, a Chicago startup that makes cloud-based video production software, announced their $8 million funding round led by Drive Capital. Lightsream's vision is to provide video content creators of all levels with professional-grade production and editing tools through the service's browser-based or downloadable software. Read more about Lightstream and their Series A here. HMB's team was led by Jim Jerue, Renee…

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…

2019 Illinois Super Lawyers John W. Guzzardo Richard M. Horwood Fred O. Marcus Marilyn A. Wethekam Jeffrey A. Zaluda 2019 Illinois Super Lawyers - Rising Stars Karl E. Analo Matthew R. Barrett Brett M. Winterstein Super Lawyers is a rating service of outstanding lawyers from more than 70 practice areas who have attained a high-degree of peer recognition and professional achievement.…

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…