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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…

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…

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…

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…

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…

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 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.…

Article by: Michael J. Bologna Read the full article published by BNA Daily Tax Reports on 5/21/18 for its subscribers. A prolific tax whistleblower, Stephen B. Diamond known as the "king of qui tam," is finding it harder to make a living after his pattern of litigation under the Illinois False Claims Act hit a dry spell and a state…

An article published by State Tax Notes discusses the Illinois Appeals Court Ruling a DOR audit does not bar a qui tam suit against Best Buy Stores LP. State and Local Tax Attorney, David Hughes, stated, "This is a frustrating and unfortunate decision for both [IFCA] defendants and the Department of Revenue." He went on to say, "For defendants, the decision…

An article published by State Tax Notes covers a panel discussion regarding whether or not the U.S. solicitor general is correct that Quill Corp. v. North Dakota should be applied only to traditional mail-order retailers. University of Connecticut law professor Richard Pomp applauded the solicitor general's amicus brief in South Dakota v. Wayfair Inc., in which the solicitor argued that…

Article by: Michael J. Bologna Read more from BNA Daily Tax Report. A group of custom tailoring companies hopes to dismiss 17 lawsuits filed by a prolific tax whistleblower who alleges the defendants engaged in frauds designed to avoid sales and use tax obligations payable to Illinois. The defendant tailors Feb. 28 filed motions in Cook County Circuit Court to…

"Notorious Whistleblower Takes Custom Tailors to Court" Excerpt From BNA Daily Tax Report: State, January 30, 2018 By: Michael J. Bologna "An Illinois court has unsealed another 23 lawsuits filed by a veteran whistleblower who is targeting dozens of foreign and domestic bespoke tailors for alleged tax frauds under the Illinois False Claims Act... David S. Ruskin, a partner in the Chicago office…

Below is an excerpt of the article written by Jonathan Berr and published on 11/17/17. Click here to read the full article.  A high-stakes legal battle is heating up over whether Amazon is shirking its legal obligations to collect sale taxes on merchandise sold by independent sellers on its site. Sellers and their allies say Amazon is far better equipped to…

Below is an excerpt from the original post by Allyson Versprille. Permanent estate tax repeal would allow private art collectors to hold onto their artwork longer, giving them more time to reap its full value, attorneys told Bloomberg BNA. Today, some private collectors may choose to bequeath their art to charities, museums, or universities at death because they can get an…

Sales Tax Institute is a training provider offering specialized sales and use tax education. David discussed the future of sales tax and what advice he would give to professionals getting started in sales tax. Read the full interview here.…

Jordan Goodman was on a panel that analyzed the proposed changes to the federal tax system and the impact on the states. Mr. Goodman was quoted as stating "Change is good. Why? The base will be getting larger and the [proposed lower] rate doesn't affect them. This will give the states a windfall if the proposal hold up." Click here…

An Illinois court September 3 dismissed a suit against out-of-state wine sellers and held that a state liquor law did not require the sellers to collect local sales and use taxes. In Stephen B. Diamond PC v. 1-800-Flowers.com, an Illinois attorney filed a qui tam complaint in the Circuit Court of Cook County on behalf of the state alleging that a group…