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Congratulations to Horwood Marcus & Berk Chartered Selected For a 2018 National Law Review Go-To Thought Leadership Award01/23/2019

HMB has been selected as a "Go-To Thought Leader" for coverage of State Tax and Local Tax regulations, litigation and legislation. The attorney-authors at HMB analyze developments in their field and provide a deep understanding of issues. The 2018 "Go-To Thought Leadership Awards" recognize 65 exceptional authors and legal organizations for their reporting of complex legislative and litigation news, as…

Chris Lutz Provides Insight to State Tax Notes – Wayfair Should Not Have A Major Impact On Apportionment01/23/2019

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”01/22/2019

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”01/22/2019

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. Wayfair01/21/2019

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…

David Hughes Named Chair of the Indirect & Operational Tax Committee of Chicago Tax Club12/03/2018

The Chicago Tax Club, organized in 1933, is a nonprofit association consisting of individual tax professionals employed by corporations and other businesses. The principal function of the organization is providing educational and networking events, in order to assist members in identifying and resolving tax compliance, planning and audit issues relating to their employers.…

Fred Marcus the Receives The State Tax Author of the Year Award Given by Bloomberg Tax & Bloomberg Tax State Tax Advisory Board11/20/2018

Fred Marcus has been selected to be the recipient of this year's Bloomberg Tax State Tax Author of the Year Award. "As the lead author for two State Tax Portfolios and three State Tax Navigators, you have significantly contributed to our state tax analysis. Over the past two years in particular, you have delivered top notch analysis and shown tremendous…

Fred Marcus Provides Insight to State Tax Notes – “Wayfair Settlement is a Missed Opportunity”11/20/2018

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…

Breen Schiller Appointed Vice Chair of the 2019 Sales Tax Symposium Committee11/12/2018

The 2019 Sales Tax Symposium Committee is responsible for the planning and implementation of the Symposium, including education sessions, receptions and any entertainment and group activities associated with the program. Implementation includes review of prior year evaluations, selection of speakers, and timely procurement, review and submission to IPT staff of required papers and power point presentations for all sessions. The …

Horwood Marcus & Berk Chartered Named to U.S. News “Best Lawyers – Best Law Firms” – 201911/06/2018

We are pleased to announce that HMB earned top recognition in the 2019 edition of  U.S. News - Best Lawyers? "Best Law Firms." Additionally, HMB was named a Tier 1 law firm in Chicago for Trusts & Estates. Richard M. Horwood and Jeffrey A. Zaluda were selected by their peers for inclusion in The Best Lawyers in America in the practice area of Trusts…

Marilyn Wethekam Provides Insight on the Streamlined Sales and Use Tax Agreement10/30/2018

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 Services10/30/2018

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 States10/23/2018

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 Services10/22/2018

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”10/10/2018

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 …

Karl Analo Accepted as a Member of the University of Illinois College of Law Alumni Board10/08/2018

Karl Analo will join the University of Illinois College of Law Alumni Board in October for a two year term. The Board is actively involved in promoting alumni events, developing opportunities for student-alumni interaction, providing alumni services, and encouraging alumni giving to the College of Law.…

Breen Schiller Provides Insight on Arizona Court of Appeals Division One’s recent decision in City of Phoenix v Orbitz Worldwide to State Tax Notes09/18/2018

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”09/10/2018

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”09/10/2018

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 Notes08/31/2018

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 Notes08/20/2018

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…

Crain’s Custom Media Recognizes Marilyn Wethekam Among Chicago’s Notable Women Lawyers08/15/2018

State and Local Tax trailblazer, Marilyn Wethekam was selected as a leader in Chicago by Crain's Custom Media. She is one of the first women to play a key role in SALT practice on the private side and the first woman to chair the Council On State Taxation (COST). Marilyn is a partner at Horwood Marcus & Berk and co-chair's…

Marilyn Wethekam discusses “The Rise of Women In State Tax Administration” with State Tax Notes08/15/2018

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…

Horwood Marcus & Berk Represents Chowly in Series A Financing07/30/2018

Chowly, a bridge between popular restaurant delivery services such as Uber Eats and DoorDash and a restaurant's POS system, closed a $5.8 million Series A funding round to fuel mass market expansion in the US. Read the full press release on Newswire here. HMB's team was led by Jim Jerue, Renee Rossi and Ray Jacobi.…

Horwood Marcus & Berk Represents Clean Chemistry, Inc. in Series B Financing07/24/2018

Clean Chemistry, Inc., a provider of patented chemical solutions and technology for oilfield water treatment, completed a Series B financing with Black Bay Energy Capital. The financial terms of the investment are not disclosed. Read the full press release on Business Wire here. HMB's team was led by Jim Jerue, Aaron Werner and Josh Haberkorn.…

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