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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…

David Hughes Provides 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 …

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.…

Tangible Personal or Real Property? An Illinois Sales Tax Quandry07/11/2018

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.

David Ruskin Quoted in Bloomberg BNA – “Illinois Has New Courtroom Rules for Tax Whistleblowers”07/10/2018

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 Tax07/06/2018

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 Notes07/03/2018

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…

Jordan Goodman Awarded ‘Instructor of the Year Award for State Income Tax’ from the Institute for Professionals in Taxation06/28/2018

" Jordan Goodman Awarded ""Instructor of the Year Award for State Income Tax"" from the Institute for Professionals in Taxation - 6/26/18 Jordan Goodman was awarded the Institute for Professionals in Taxation's (IPT) Instructor of the Year Award for State Income Tax at the 2018 IPT Annual Conference on 6/26/18. This award is in recognition of his significant contribution to…

Chris Lutz Recently Covered by State Tax Notes Regarding Alternative Apportionment06/18/2018

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…

Aaron Werner admitted as Partner in Social Venture Partners – Chicago06/12/2018

Aaron Werner was admitted as a Partner in Social Venture Partners Chicago. SVP Chicago invests time, expertise and money in innovative nonprofits that have the potential to make meaningful and sustainable improvements within the Chicagoland community. SVP Chicago brings together a community of engaged philanthropists who want to do more than provide financial support to charitable causes. It is a vehicle…

Chris Lutz Provides Insight on Colorado’s Adoption of Market Based Sourcing to State Tax Notes06/12/2018

An article published by State Tax Notes discusses Colorado's adoption of market-based sourcing. State and Local Tax Attorney, Chris Lutz told Tax Analysts he's not surprised Colorado adopted market-based sourcing. It has become a trend among states over the past several years. He said many states think it's easier to find out where something is received or delivered rather than…

David Ruskin Quoted in Bloomberg BNA – “‘King of Qui Tam’ Runs Into Appeals Court Buzzsaw”05/30/2018

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…

Brian Axelrad Making an Impact with Students at Chicago Booth School of Business05/09/2018

As the Impact Investor in Residence through the Rustandy Center for Social Service Innovation at the Chicago Booth School of Business, Brian Axelrad works with, counsels and mentors students focused on impact investment and careers in the field. As part of these efforts, Brian coached teams of Booth MBA students who participated in two international, multi-business school competitions: the "Invest…

Horwood Marcus & Berk Chartered Retained as Counsel to Official Committee of Unsecured Creditors of Zero Energy Systems, LLC05/07/2018

PRESS RELEASE Contact: Jason Klika Horwood Marcus & Berk Chartered 312.281.1102 CHICAGO, IL (May 7, 2018) -  The Official Committee of Unsecured Creditors of Zero Energy Systems, LLC selected Horwood Marcus & Berk Chartered (""HMB"") as its legal counsel, with the U.S. Bankruptcy Court for the Southern District of Iowa approving HMB's retention on May 2, 2018.  Zero Energy Systems…

David Hughes Provides His Opinion on qui tam Suit Against Best Buy Stores LP to State Tax Notes05/01/2018

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…

Marilyn Wethekam in Bloomberg BNA “States Uncertain on Conformity According to Bloomberg Tax’s 2018 Survey of State Tax Departments”04/27/2018

Article by:  Chreasea Dickerson Read the full article published by BNA Daily Tax Reports on 4/20/18 for its subscribers. Bloomberg BNA sent a questionnaire related to conformity to certain provisions of federal tax reform to the top SALT officials in all 50 States, including D.C. and NYC, and what they found was many states are not yet sure how to…

Marilyn Wethekam Provides Insight On South Dakota v. Wayfair Inc. to State Tax Notes04/09/2018

State Tax Notes published an article that captures the opinions of State Tax Notes' board members regarding the U.S. Supreme Court decision to grant certiorari in South Dakota v. Wayfair Inc. If the Court upholds the South Dakota statute, retailers will be required to collect sales tax on Internet purchases. Marilyn Wethekam writes: There is an adage, "Be careful what you…

HMB Welcomes John W. Guzzardo And Continues To Expand Its Bankruptcy, Reorganization & Creditors’ Rights Practice04/05/2018

CHICAGO, IL (April 5, 2018) - Horwood Marcus & Berk Chartered ("HMB"), 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 John W. Guzzardo joined the firm as a partner in it's growing bankruptcy, reorganization and creditors' rights practice. John represents…

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