State and Local Tax

BETTER PREPARATION Supported through timely counsel and deep technical acumen

Our extensive experience advising multinational businesses on local and multistate tax issues is unlike nearly any other firm. It has been at the core of what we do since HMB was founded. Our practice touches nearly every corner of the U.S.—handling matters in all 50 states. This breadth means we can assist you with sophisticated tax planning strategies, ongoing counsel and dispute resolution for any state and local tax (SALT) matter you may encounter.

The understanding and hands-on skill we bring to your SALT matters runs the gamut of almost every situation you may encounter. We focus upfront on risk management strategies that will limit your current and future tax exposures. We specialize in unique areas of the law, like unclaimed property and franchise tax compliance, which few firms are equipped to handle. And we defend you as necessary when facing complex tax controversies or audit proceedings.

We have first-hand experience working in-house at large corporate tax departments, Big Four accounting firms, AmLaw 100 firms and state agencies. This means we not only understand multistate SALT issues across the country, we personally know how they impact you.

Because we tackle the thorniest problems time and again, we intuitively know what is important to state administrators and the actions necessary to bring you timely resolutions. We have worked hard to build and maintain ongoing relationships with key state administrators, which means we know right away where to go to have a matter addressed.

We keep you up to speed on the latest state tax cases and legislative changes, but also assist you with policymaking efforts. We frequently speak on multistate tax issues, have authored comprehensive treatises on significant Illinois and other state tax matters and opine in national publications.

We represent all segments of the automotive industry, including dealerships, automobile manufacturers and their captive finance companies. Issues we address for our automotive and manufacturing clients include whether:

Special purpose entities have nexus as a result of an “economic” presence in a state
The manufacturing group may be included for purposes of combined reporting with non-manufacturing affiliates
A state may adjust the intercompany pricing for products sold to affiliates
Tax, including sales, use, lease or other transaction taxes, is due on consumer vehicle leases
Capitalized cost reduction payments made by the lessee are subject to sales, use or other transaction taxes
A dealer may reduce its sales tax liability through the use of employee discounts, rebates, dealer cash and/or trade-in credits
Dealers are subject to sales or use tax on loaner vehicles and nonresident sales

We represent some of the largest multistate and multinational financial institutions for state and local taxes. Issues we address for financial institutions include:

Nexus issues related to economic presence
Nexus issues unique to the industry such as the presence of foreclosed property in the jurisdiction or the presence of credit card holders in a state
Apportionment issues including the sourcing rules for credit card income, interest income and alternative apportionment approaches for financial institutions and brokers
The composition of the unitary group including whether financial institutions may be included with non-financial companies
Addressing issues associated with the ownership of captive REITS

We represent several major members of the broadcast and media industry on matters throughout the country. Issues we address for our broadcast and media clients include:

Providing return filing advice for complex corporate structures that include partnerships and other pass-thru entities
The development of alternative apportionment methods to accurately represent revenues derived from advertising and syndicated media content
The defense of the disallowance of expenses paid to related entities
Structuring acquisitions and dispositions of broadcast assets

We represent some of the largest multinational integrated energy companies who are engaged in the exploration and production of hydrocarbons and minerals, marine and pipeline transportation and downstream activities including refining and petrochemical operations. Issues we address for energy companies include:

Challenges to their global corporate structure in the form of characterizing the income earned by foreign affiliates in certain foreign locations as tax haven income subject to state corporate income tax
Challenges to deductions taken for payments made to foreign government entities for the privilege of doing business and extracting resources in foreign jurisdictions
Assuring transportation functions, including marine and pipeline, address complex apportionment rules and the challenges with sourcing income earned from providing transportation services which often include gathering, storage and processing services
Addressing the increased pressure that the downstream refining and retail operations are facing from the imposition of local taxes and registration requirements resulting from the changes in retail business models

We represent some of the nation’s largest utility companies and their affiliates, regulated and non-regulated, on multistate tax matters including: the sales of natural gas, the trading of electric and gas commodities and the generation of electricity through the use of fossil fuels, wind, solar and nuclear energy. Issues we address for our utility clients include:

Developing methods to source the revenue generated from the sales of electricity
Unique issues that arise as a result applying traditional utility tax laws and concepts in an era of deregulation
Jurisdictional issues that arise as a result of the inconsistent characterization of the commodities being sold
Issues arising from decommissioning nuclear power plants and the divestiture of generation assets

We represent some of the largest e-tailers who provide tangible personal property and/or services using the internet. E–tailers may or may not be related to brick and mortar stores who sell the same products. Issues we address for our e-tailer clients include:

Determining obligation to collect tax on internet sales, separately stated tax base items such as shipping and handling, whether a state can enforce collection obligations without physical presence and particulars of “click-through” nexus
Managing information reporting statutes such as Colorado and Oklahoma that have been ruled constitutional
Minimizing company exposure when deciding to collect and remit
Challenges when addressing local taxes
Deciphering state nexus standards in relation to sales and use, income, franchise and gross receipt taxes
Avoiding lawsuit by third parties for under or over-collecting

We represent some of the world’s largest food and beverage manufacturers who produce anything from meats to cereal, soda, cookies or soup, on a wide variety of state and local tax matters. Issues we address for our food and beverage clients include:

The income tax nexus issues resulting from an economic presence in a taxing state due to use of intellectual property in a taxing state by an affiliate
Responses to state efforts to forcibly combine food and beverage manufacturers with out-of-state affiliates
Ongoing state efforts to increase taxable income through transfer pricing adjustments when products are sold between affiliates
Issues arising from an increased use of expense add back adjustments for intercompany payments
Interpreting the complex apportionment rules and development of alternative apportionment methods to address the shift from the standard three factor apportionment formula

We represent some of the largest healthcare and pharmaceutical companies in the world. These companies occupy the unique position of potentially being a manufacturer, packager, research and developer, wholesaler and marketing company. Issues we address for our healthcare and pharmaceutical clients include:

Public Law 86-272 as it applies to the pharmaceutical industry
Using third party contractors, particularly in clinical trials, and limiting exposure for a state’s taxing jurisdiction
Optimizing company structure to effectively manage tax burden
Sales and use tax as a manufacture and wholesaler
Managing the impact of throwback and throwout statutes
Determining ultimate destination for purposes of situsing tangible personal property
Qualifying credits including research and development and investment tax credits
Due diligence for acquisitions and mergers

We represent the major members of the hospitality industry including restaurants, hotels, bars, lodging and entertainment businesses on a nationwide basis. We have extensive experience in helping clients in the hospitality industry navigate through the complex tax issues both at state and local levels. Our Hospitality Industry practices on a multistate basis ensuring our clients’ needs are addressed in a professional, efficient and cost-effective manner. Issues we address for our hospitality clients include:

Assisting in maintaining compliance with state and local agencies, including advising on legislative matters
Developing proactive strategies to address audit issues as well as representing your interests in litigation
Advising on tax strategies and planning under both state and local tax laws and regulations

We represent a range of multistate and multinational technology companies on a variety of state and local tax issues. Issues we address for our Information Technology clients include:

The application of sales tax to “cloud-based” services, including Software as a Service (SaaS), Platform as a Service (PaaS) and Infrastructure as a Service (IaaS)
The application of local taxes, such as the Chicago Lease Transaction Tax and Chicago Amusement Tax, to cloud computing applications, streaming services and digital goods
Development of compliance strategy for state and local municipalities’ expanding jurisdiction over emerging technology and digital products

We have extensive experience representing insurance companies. We assist our insurance clients by identifying potential state and local tax issues and risks and resolving disputes with taxing authorities. Issues we address for our insurance clients include:

Determining application of multiple, different taxes, including premium and corporate income tax
Addressing multiple tax obligations relative to the domiciliary status of the company
Assessing state provided credits and incentives for insurance companies to invest locally
Determining exposure to unclaimed property issues on benefits that have not been claimed

We have extensive experience representing both lessors and lessees in all types of leasing and financial transactions.  Issues we address for our leasing industry clients include:  

Reviewing documentation and processes to ensure compliance and identify potential state and local tax issues and risks particular to leasing businesses
Collaborating to solve issues with mobile and titled property, such as motor vehicles, planes and vessels, including: sourcing receipts to the proper jurisdiction, properly apportioning income and managing varying tax rates and bases
Navigating the nexus headache resulting from the regular and systematic presence of a lessee’s use of mobile property—we analyze the law and apply it to our client’s unique facts to allow them to properly assess their income tax reporting obligations and potential risks
Managing and defending the often large audits common to the high-volume leasing industry
Identifying common exemptions and documentation supporting exemptions in a jurisdiction or industry
Creating a client specific plan that includes building taxability matrices and training for sales representatives to identify valid exemptions and proper documentation

We have worked with several distribution and logistics companies to reduce their state and local tax exposure and to create a more effective and efficient state tax compliance system. Issues we address for our distribution and logistics companies include:

Determining nexus exposure for distribution companies with multi-state operations and assisting to reduce possible consequences
Collaborating to determine appropriate income tax sourcing with respect to unique state apportionment formulas for transportation companies
Identifying potential sales tax traps including tax on installation services for companies that both deliver and install
Utilizing available sales tax exemptions such as the rolling stock exemption and advising on the collection of proper resale certificates for companies that buy and resell product
Collaborating to ensure compliance, including determining nexus, withholding and unemployment insurance, for all reporting obligations for companies that utilize independent contractions instead of W-2 employees
Determining reporting obligations under the International Fuel Tax Agreement (IFTA) and defending companies in audits and litigation when necessary

We represent some of the country’s largest retailers on a variety of state and local income, sales and franchise tax matters. Issues we address for our retail clients include:

Concerns involving the collection of sales and use taxes, including notice requirements imposed by a number of taxing jurisdictions, for companies operating through both physical and online stores
Various issues associated with branded credit cards issued by affiliated banks including application of addback statutes to securitization entities
Complex apportionment issues resulting from the securitization of credit card receivables and the interest earned on those receivables, including the development of alternative apportionment methods

We represent a prominent demographic of companies who offer a range of services that present complex state and local tax issues. These challenges have been underscored by the latency of state and local legislation addressing the rapidly growing service industry. Issues we address for our service provider clients include:

The broadening scope of services subjected to sales and use tax by state and local jurisdictions. This sliding scale of taxability presents obstacles for taxpayers operating in multiple jurisdictions
The challenges with determining whether their services create a sufficient connection, or nexus, in a state for both sales and use and income tax purposes. Specifically addressing the complexities posed by of the adoption of “economic nexus” and “factor presence” standards by a number of jurisdictions
Addressing the sourcing issues for both income and sales tax purposes that arise when a service provider operates in multiple states
Addressing the challenges of applying sales and use tax to “bundled transactions”

We represent some of the largest multistate/multinational telecommunication companies on state and local tax matters. Issues we address for our telecommunication clients include:

The challenges faced by multistate telecommunication companies regarding the apportionment of telecommunication and data service income
The adoption of various market based sourcing methods by a number of states coupled with the application of the cost of performance method
Complex apportionment issues giving rise to the development of alternative apportionment methods
Challenges resulting from the application of the states’ expense add back adjustments to intercompany payments
Issues resulting from changing business models with respect to the taxability of bundled telecommunication services provided by companies which may include cloud based products
The expanding telecommunication industry into media content in the form of cable or satellite television, resulting in tax issues leveling the tax playing field with traditional media content providers

We have extensive experience representing transportation providers.  We assist our transportation clients by identifying potential state and local tax risks and resolving disputes with taxing authorities. Issues we address for our transportation clients include:

Utilizing appropriate apportionment formulas for corporate income tax purposes, which may also require the transportation company to be a separate unitary business if the transportation company is part of a diverse group of businesses
Determining state storage and use tax resulting from multi-state use and location of vehicles
Determining and minimizing transfers of title fees or sales tax liability triggered by company restructuring
Utilizing applicable federal and state interstate commerce protections provided to transportation companies to reduce state and local tax liabilities for sales and use taxes, income and franchise taxes and motor fuels taxes

Illinois House Bill Requires Public Corporations with Principal Executive Offices in Illinois to Report to Secretary of StateJanuary 7, 2020

House Bill 3394, approved by the Governor on August 27, 2019 and effective immediately (Public Act 100-589), amends the Business Corporation Act of 1983 (“BCA”) to add new Section 8.12 and amend Section 14.05.

Applying the Chicago Lease Transaction Tax to “Cloud” Software ProductsSeptember 11, 2019

In a prior post, I explained the basics of the Chicago Personal Property Lease Transaction Tax (“Transaction Tax”), including the applicability of the tax to tangible personal property and software, potentially applicable exemptions and exclusions from the tax, and collection issues. This follow-up post in the Practitioner Series further clarifies the application of the Transaction Tax to “cloud” software products and explores the interplay with the Illinois Retailers’ Occupation Tax (“ROT”).

Cook County Taxes: Parking Lot and Garage Operations TaxDecember 11, 2018

The "Parking Lot Tax" has recently been targeted by the Cook County Department of Revenue. In the past 3-5 years, we have seen a significant uptick in the Department's audit activity, and challenges to Taxpayer positions. Their efforts have primarily focused on the enforcement of its Amusement, Tobacco, and Gasoline and Diesel Taxes. However, more recently, the Department has turned its attention to its Parking Lot Tax.

Illinois' Unique Treatment of Leases and Traps for the Unwary LessorMay 22, 2018

Illinois? treatment of leases is an anomaly when compared to almost all other jurisdictions. While most jurisdictions impose sales tax on the lease receipts collected from the lessee, the user of the equipment, Illinois differs by treating the lessor as the user of the equipment. As such, the lessor is subject to Illinois use tax.

Navigating a Cook County Department of Revenue Audit and the Procedure for a Formal ProtestApril 17, 2018

A recent national trend in the practice field of state and local tax has been the uptick in local jurisdictions' audit activity. The Cook County Department of Revenue has taken aggressive positions in the interpretation of its tax ordinances which has led to increased litigation in the administrative proceedings before the Cook County Department of Administrative Hearings. This post provides an overview of the Department's audit and ensuing D.O.A.H. processes and will highlight some of the procedural differences compared to other jurisdictions such as Chicago and Illinois.

What Illinois Auto Dealers, Financial Institutions and other Lessors Need to Know About Taxing Post Lease ChargesMarch 12, 2018

Three years ago, Illinoisans cheered the changes to the motor vehicle leasing law that were to lead to tax savings for lessees and level the playing field with other state's leasing laws. Now, as the first wave of three-year leases comes to an end, lessors can no longer afford to overlook these changes regarding the post-lease charges.

City of Chicago Department of Finance Changes the Terms of its Voluntary Disclosure ProgramDecember 14, 2017

With no formal announcement it appears that the City of Chicago Department of Finance (?City?) has changed the terms of its voluntary disclosure program (?VDA Program?).

The Cubs Won the World Series and Illinois Finally Has a Budget!July 7, 2017

Today marks the first time in over two years that Illinois will be operating under a budget. This is a result after the House voted to override Governor Rauner?s veto of Senate Bill 9. The House garnered the necessary votes to end the two year stalemate full of political puffery and sparring. Some of the relevant changes that Illinois? taxpayers should be aware of are noted below. All changes are effective July 1, 2017, unless otherwise noted.

If at first you don't succeed, try, try again.November 13, 2014

The City of Chicago imposes an amusement tax (?Amusement Tax? or ?Ordinance?) on the patrons of any amusement within Chicago based on ?the admission fees or other charges for the privilege to enter, witness, view or participate in the amusement.? Municipal Code of Chicago (?M.C.C.?) ? 4-156-020. The tax is nine-percent (9%) of the ?admission fees or other charges.? M.C.C. ? 4-156-010. But is this tax legal?

It's about time. Hopefully this trend continues.November 4, 2014

On October 23, 2014, Judge Mulroy, a Cook County Circuit Court judge, ruled against Schad, Diamond & Shedden, P.C. ("Diamond") in one of the hundreds of qui tam tax cases that Diamond currently has pending before him. During a two-day bench trial in August, National Business Furniture's financial officers said they had relied on a completed Illinois Department of Revenue…

Quinn Signs the Illinois Amazon Tax into LawAugust 28, 2014

Quinn signed into law the Illinois "Amazon tax" that requires the online retailer with affiliates in Illinois to collect a ?use tax? for all sales to Illinois customers. Illinois' first attempt at an Amazon law was struck down by the Illinois Supreme Court under the U.S. Constitution?s Supremacy Clause, which prohibits States from passing laws that conflict with federal law. Illinois? original affiliate tax fell because it directly conflicted with the Internet Tax Freedom Act, a federal law that prohibits discrimination against electronic commerce...

Chris T. Lutz Presents a Webinar "The State of Combined Reporting" to the D.C. Bar - 4/7/20March 30, 2020

***THIS WEBINAR IS REPLACING THE EVENT ORIGINALLY SCHEDULED FOR TUESDAY, MARCH 10*** 4/7/20 12:15PM Eastern Standard Time In this webinar, Chris will discuss Maryland's perennial attempts to adopt mandatory unitary combined reporting ("MUCR") as well as other proposed state legislation such as Pennsylvania's MUCR proposal and New Hampshire's proposed worldwide combined reporting bill. Chris will also address the nuances of…

David A. Hughes Provides Insight on Illinois Supreme Court's Refusal to Hear Streaming Tax Challenge To State Tax NotesMarch 27, 2020

An article published by State Tax Notes discusses the Illinois Supreme Court's refusal to review an appellate court decision that Chicago's amusement tax as applied to online streaming services does not violate the state constitution or the Internet Tax Freedom Act (ITFA). The court denied the petition for leave to appeal in Labell v. City of Chicago, letting stand the…

Chicago Mayor Announces Payment Extension for Local TaxesMarch 20, 2020

On March 19, 2020, Chicago Mayor Lightfoot announced that the City of Chicago will extend the due date for “small businesses” to pay the following Chicago taxes to April 30, 2020: Bottled Water Tax, Checkout Bag Tax, Amusement Tax, Hotel Accommodations Tax, Restaurant Tax, and the Parking Tax. The City requires that taxpayers pay these taxes on or before the…

Marilyn A. Wethekam Presents "Everything That Is Old Is New Again" at the COST Income Tax Conference - 4/28/20March 19, 2020

****Due to the COVID-19 virus, this event has been cancelled. HMB will update this page once a new date, location, or other important piece of information has been shared by the event organizers.**** 4/28/20 New Orleans, LA In this session, Marilyn will focus on older corporate income tax concepts such as factor representation and dividend received deductions that have resurfaced…

Breen M. Schiller published in the Journal of State Taxation - Nexus News: Update on Marketplace Facilitator LegislationMarch 12, 2020

Read the full article published by the Journal of State Taxation here. In "Nexus News: Update on Marketplace Facilitator Legislation", Breen, with co-author Daniel L. Stanley, discusses the updates, pitfalls and problems with the Multistate Tax Commission. Learn more about Breen here. Marketplace Facilitator Laws Liability In our last column, we wrote about the activities of the Multistate Tax Commission…

Breen M. Schiller Named to the University of Wisconsin-Milwaukee SALT Program Advisory BoardMarch 6, 2020

Breen was named to the University of Wisconsin-Milwaukee State and Local Tax Program Advisory Board. With Breen's insight, the school is looking to revitalize the SALT program as well as re-institute the SALT conference. UW-Milwaukee seeks to provide students with the knowledge and skills needed to successfully pursue or advance careers within tax departments of corporations, CPA firms, law firms, and…

Jordan M. Goodman participates in a Mock Trial at the Unclaimed Property Professionals Organization - 3/31/20March 4, 2020

****Due to the COVID-19 virus, this event has been cancelled. HMB will update this page once a new date, location, or other important piece of information has been shared by the event organizers.**** 3/31/20 JW Marriott Starr Pass Tuscon, AZ Jordan will participate in a mock trail as the attorney for a business that is being audited in an unclaimed…

Jordan M. Goodman Presents "The Annual Big Easy Brawl: Top State Tax Cases & Trends in 2020" at the ABA/IPT Advanced Tax Seminar - 3/17/20March 3, 2020

3/17/20 Royal Sonesta New Orleans New Orleans, LA The Annual "Big Easy Brawl" is back! Jordan, with Professor Rick Pomp, will bring years of experience to share insights and discuss divergent positions to complicated SALT controversies. This session will be a test of ideas and perspectives on current and trending SALT issues and policies. Register for the event here. Read…

Jordan M. Goodman Will Discuss Various Topics with The Unique CPA podcastMarch 3, 2020

Jordan will be on The Unique CPA podcast at Twin Flames Studios. During the podcast, Jordan will discuss various topics including: What it is like practicing international tax yet all statutes are in English Wonderful opportunities for lawyers to argue about constitutional issues The ability to help clients on a national basis Tune in to The Unique CPA podcast here.…

Fred O. Marcus and David A. Hughes Present Various Topics at TEI Regional Conferences - 3/18/20 and 4/23/20February 26, 2020

****Due to the COVID-19 virus, this event has been cancelled. HMB will update this page once a new date, location, or other important piece of information has been shared by the event organizers.**** Fred O. Marcus and David A. Hughes will present various topics at two upcoming TEI Regional Conferences. 3/18/2020 Buffalo, NY Fred and David will present an update…

David A. Hughes and Chris T. Lutz Present "What to Do with Public Law 86-272" at the ABA/IPT Advanced Income Tax Seminar - 3/16/20February 26, 2020

3/16/20 New Orleans, LA Public Law 86-272 is now 60 years old. While P.L. 86-272 made sense in the pre-internet, manufacturing oriented economy of 1958, many commentators have called into question the law's continuing relevance in a digital and services based world. David and Chris will explore what P.L. 86-272 means in 2020 and how states, taxpayers and Congress will…

David A. Hughes and Samantha K. Breslow Moderate Various Topics at the Chicago Tax Club - 2/25/20February 25, 2020

2/25/20 Chicago, IL David A. Hughes moderated "Staying Close to Home: An Update on Recent Illinois, Chicago and Cook County Developments". 2019 was a busy year at both the state and local level in Illinois. During this session, the presenters will review several pieces of significant new legislation including new rules for sales and use tax collection by remote sellers…

Breen M. Schiller and Jordan M. Goodman Present Various Topics at COST's 2020 Sales Tax Conference Audit Session - 2/26/20-2/27/20February 21, 2020

Waldorf Astoria Las Vegas, NV 2/26/20 Jordan presents "Top 30 Issues/Cases in 2020". In this session, Jordan will discuss the major issues that will be evolving in the coming year. 2/27/20 Breen presents "Can a Business Avoid Class Action and Tax False Claims Act Cases?: A View from the Trenches" with other industry professionals. Breen will discuss the state of…

Jordan Goodman and Marilyn Wethekam Present "Top State Tax Cases and Trends in 2020" at the TEI-Houston Tax School Session - 2/25/20February 21, 2020

2/25/2020 Hyatt Regency Houston Houston, TX Jordan and Marilyn will discuss recent SALT developments and trends at the TEI-Houston Tax School Session. Attendees will learn about topics including: U.S. Supreme Court Jurisdictions to Tax Combined Reporting Tax Base Issues Apportionment Issues Procedural Traps Click here for a copy of the presentation. Contact Jordan and Marilyn here.…

Chris T. Lutz discusses State Sovereignty with Tax Notes StateFebruary 6, 2020

Read the full article on State Tax Notes here (subscription required). In this installment of his column, Internally Consistent, Chris discusses the impact of recent U.S. Supreme Court decisions affecting state sovereignty, including Hyatt and Dawson v.Steager. This was the year of remote seller nexus, marketplace facilitators, state taxation of foreign income, and market-based sourcing becoming the majority rule for…

Jordan Goodman presents "Multi-State Controversies: A Mixed Bag of Issues" at the National Multistate Tax Symposium - 1/31/20January 24, 2020

1/31/20 Disney's Grand Floridian Resort & Spa Lake Buena Vista, FL Jordan Goodman will explore "classic" ongoing multistate tax issues at the 2020 National Multistate Tax Symposium. Attendees will learn how their business may cope and prepare to defend state audits or assessments arising from this mixed bag of multistate tax issues. Topics covered in this session include: Tax issues…

Marilyn Wethekam presents "State Indirect Tax Complexities Post Wayfair" at the 2020 National Multistate Tax Symposium - 1/30/20January 22, 2020

1/30/20 Disney's Grand Floridian Orlando, FL Marilyn Wethekam, with a panel of experts, will discuss the various state and local tax responses to Wayfair including the role of Congress and the Streamlined Sales Tax Governing Board. The panel will address the day to day considerations for related tax compliance as well as emerging issues over record-keeping and audit exposure. Click here…

David A. Hughes Presents "Unusual and Challenging SALT Issues Faced by Taxpayers" at the Illinois CPA Society's Annual SALT Conference - 1/16/20January 16, 2020

1/16/20 David presented "Unusual and Challenging SALT Issues Faced by Taxpayers" at the Illinois CPA Society's Annual SALT Conference. Founded in 1903, the Illinois CPA Society is one of the largest state CPA societies in the nation with more than 23,200 members. It provides convenient and customized education, timely and relevant information, influential advocacy, and countless opportunities to make powerful…

HMB Elevates Grant Hendricks, David Machemer and Tim Rybicki to PartnerJanuary 8, 2020

Chicago, IL December 12, 2019 HMB Legal Counsel, a preeminent provider of legal services in Business and Finance, State and Local Tax, Trusts and Estates, Bankruptcy, Reorganization and Creditors' Rights, Real Estate and Litigation announced that three associate attorneys were elevated to partner. Grant R. Hendricks Grant is a member of the firm's Private Client, Trusts and Estates Group. He…

Samantha Breslow Discusses the Paradox of Chicago's Approach to Nexus and the "Cloud Tax" with Bloomberg TaxJanuary 3, 2020

Chicago's previously hidden tax ruling exempted Moxie Software Inc. from tax collection duties under the "Cloud Tax". In an article by Bloomberg Tax, Samantha Breslow explains the discrepancy between the Cloud Tax and Chicago's stance on nexus. Because the city didn't address the question of nexus in 2015 when modifications to its Personal Property Lease Transaction Tax were made, the…

Samantha Breslow discusses Chicago's Previously Hidden Private Letter Rulings with Bloomberg TaxJanuary 2, 2020

In an article published by Bloomberg Tax, Samantha Breslow delves into the challenges presented to taxpayers after Chicago's previously hidden Private Letter Rulings ("PLRs") come to light. "Historically, it has been very difficult to gain access to Chicago GILS ["General Information Letters"] or PLRs, which results in a lack of transparency for taxpayers trying to comply with city ordinances," said…

Samantha Breslow published in Tax Notes State - "Debugging the (State Tax) Code: Outdated Sales Tax Terminology"December 9, 2019

Read the full article on Tax Notes here (subscription required). Samantha Breslow discusses how the sluggishness of legislation does not often adjust itself to the speed and terminology of technology. However, there are a few states that are adapting to overcome the discrepancies. Download a PDF of the full article here. Debugging the (State Tax) Code: Outdated Sales Tax Terminology…

Jordan Goodman presents "Wayfair and Current Nexus Changes and Challenges" at Clayton State University - 12/06/19December 6, 2019

12/06/19 Clayton State University Morrow, Georgia Jordan will answer the question: Are all businesses subject to all taxes in all states after Wayfair? This presentation at Clayton State University will review the various jurisdictional standards and what is left to protect businesses in 2020 and beyond. Click here to register for the event.…

Jordan Goodman presents "Ethics in the Age of Streeeeeeetching the Truth" at the NYU School of Professional Studies - 12/16/19-12/17/19November 25, 2019

12/16/19-12/17/19 New York City, NY Jordan will advise practitioners and in-house employees on what they can ethically do with respect to SALT work at the NYU School of Professional Studies. Jordan will discuss tax returns to negotiation or settlement, and everything else in between. Click here to register for the event. Click here to request a copy of the presentation…

Marilyn Wethekam published in Tax Notes - "The Intersection of State Tax Policy and Federal Tax Reform"November 25, 2019

Read the full article on Tax Notes here (subscription required). Marilyn Wethekam discusses how federal tax reforms do not always coincide with state tax policies. Download the full article here. The 2017 enactment of the Tax Cuts and Jobs Act made significant changes to the federal tax system. One of the drivers for the reform was to make the United States…

Breen Schiller published in Tax Notes - "Navigating Local Labyrinths: Practitioners' Guide to Local Taxes"November 25, 2019

Read the full article on Tax Notes here (subscription required). Breen Schiller, Stephen J. Jasper, Mitchell A. Newmark and Carley A. Roberts discuss businesses entering new jurisdictions. Breen explains Chicago's unique Personal Property Lease Transaction Tax and how it affects businesses operating in the city. Download a PDF of the full article here. Chicago Personal Property Lease Transaction Tax For…

Breen Schiller presents "State and Local Practice Overview" at the COST 2020 SALT Basics School - 1/27/20November 20, 2019

1/27/20 Atlanta, GA In this presentation at the COST 2020 SALT Basics School, Breen will give an overview of major state taxes and state revenue programs. Attendees will walk away with a greater knowledge of: Income/franchise tax Sales/use tax Property and employment tax Credits, incentives and unclaimed property Jurisdiction and nexus Click here to register for the event.…

Breen Schiller presents "Ethics & Professionalism for State Tax Professionals" at the Manufacturers' Education Council - 1/28/20November 20, 2019

1/28/20 Columbus, OH In this highly interactive presentation at the Manufacturer's Education Council, Breen will discuss how tax professionals should act in an era of changing standards on professional behavior and how new governmental professional standards affect private practitioners, in-house professionals and government employees working in the tax field. Changes to IRS Circular 230 Federal whistleblower and false claims rules…

HMB's SALT Group Provides Multi-State Updates Nationwide with 2019 Brewery SeriesNovember 15, 2019

From Houston to Memphis and Minneapolis to Chicago, HMB's SALT Group gave insightful tax presentations throughout the year as a part of the 2019 Brewery Series. Hosted in breweries instead of boardrooms, the 2019 series was a refreshing way for businesses to stay in the know about state and local tax. Pictured above: (L-R) Breen Schiller, Chris Lutz and David…

Breen Schiller is named Chair of the 2020 IPT Sales Tax SymposiumNovember 14, 2019

Breen Schiller is named Chair of the 2020 IPT Sales Tax Symposium. The Institute for Professionals in Taxation® (IPT) serves members throughout the United States and Canada by providing educational tax resources. Members come from corporate, firm and taxpayer backgrounds. IPT's annual Sales Tax Symposium connects experts in the tax industry with professionals in sales and use tax. The symposium takes…

David Hughes presents "An Update from Springfield: New Illinois Sales and Use Tax Legislation" at The Chicago Tax Club - 11/07/2019November 6, 2019

11/7/19 Stephens Convention Center Rosemont, IL While there has been much discussion about a possible graduated income tax in Illinois, the General Assembly has also been busy on the sales and use tax side. From new rules for marketplace sellers and facilitators to sales sourcing for remote vendors to an expanded manufacturing exemption, the General Assembly recently passed several significant…

Jordan Goodman presents "Post-Wayfair World - Now What?" and "Sea to Shining Sea - What is Happening in the SALT World" at CPAmerica - 11/11/19November 6, 2019

11/11/19 Austin, TX In "Post-Wayfair World - Now What?", Jordan Goodman will discuss how remote sellers were affected by the USSC overruling of Quill in June 2018. This presentation will try to clarify when a business is subject to any of a state's taxes. In "Sea to Shining Sea - What is Happening in the SALT World", Jordan will highlight…

Jordan Goodman "A Multi-State/State Tax Update" at the Michigan Tax Conference - 11/07/19November 5, 2019

11/07/19 Suburban Collection Showplace Novi, MI In this presentation for MICPA, Jordan Goodman will cover the recent happenings in state and local tax with a focus on the Midwest states. It will highlight the GOOD things that happened for Taxpayers both judicially and legislatively and will inform attendees on the BAD issues that they and their clients should try to…

Marilyn Wethekam & Chris Lutz present "What to do with Public Law 86-272 - Is there a Future?" at the 2019 TEI Philadelphia SALT Seminar - 11/20/19November 5, 2019

11/20/19 Penn State Great Valley Malvern, PA Marilyn Wethekam and Chris Lutz will discuss P.L. 860272 in a post-Wayfair world at the 2019 TEI Philadelphia SALT Seminar. Register for the event here.…

David Hughes and Jordan Goodman present "SALT in 2019 - It's About More Than Just Wayfair" at AGN International - 10/20-22/19November 5, 2019

10/20/19-10/22/19 Grand Hyatt Atlanta in Buckhead Atlanta, GA While the US Supreme Court’s decision in Wayfair has dominated recent headlines, there is a lot more happening in the SALT world that you and your clients need to know about. In this session for AGN International, David and Jordan will explore current SALT developments and trends with an emphasis on recent…

Breen Schiller Discusses Kansas' Remote Seller Policy with Law360October 17, 2019

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 Discusses Massachusetts' "Cookie Nexus" Case in Virginia Court with Tax NotesOctober 17, 2019

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…

Breen Schiller presents "If You Don't Know, Now You Know" at 26th Annual Paul J. Hartman State & Local Tax Forum - 10/29/19October 10, 2019

10/29/19 Loews Vanderbilt Hotel Nashville, TN Breen Schiller discusses how for any business, the scariest tax is the one it doesn’t know about, and with counties, cities, and other local governments looking for new sources of revenue, there are more land mines out there than ever. This panel will discuss some of the more far-reaching but under-reported local taxes that…

Breen Schiller presents "National Update on Combined Reporting" at the CTC Fall Seminar - 11/07/19October 10, 2019

11/07/19 Chicago, IL Breen Schiller discusses how more states are adopting mandatory unitary combined reporting into their corporate tax regimes including New Jersey, Kentucky and New Mexico. Taxpayers need to be proactive and familiarize themselves with certain challenges and changes that arise in combined reporting regimes. This presentation will provide an overview of the new combined reporting regimes as well…

David Hughes presents "Unclaimed Property Enforcement in Illinois and Multistate Audits" - 10/23/19October 4, 2019

10/23/19 Chicago, IL David A. Hughes will present "Unclaimed Property Enforcement in Illinois and Multistate Audits" with BDO. Two reporting cycles have passed since Illinois adopted its unclaimed property law changes, including elimination of the Illinois business-to-business exemption for vendor payments and customer credits. This webinar will focus on Illinois efforts to enforce its new unclaimed property regime, including a…

Chris Lutz published in State Tax Notes – What to Do With Public Law 86-272September 25, 2019

Read the full article on State Tax Notes here (subscription required). In his new column on State Tax Notes, Chris discusses how states and Congress should address challenges presented by Public Law 86-272 and criticizes state efforts to interpret the law out of existence. In the past 15 years, the state corporate income tax landscape has undergone significant change. Although…

Samantha Breslow Discusses Chicago's "Cloud Computing Tax" with Bloomberg Law NewsSeptember 16, 2019

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…

Breen Schiller Discusses the Arizona High Court's Decision to Tax OTCs with Tax NotesSeptember 12, 2019

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…

Samantha Breslow Discusses Chicago's Tax on Cloud-Based ProductsSeptember 10, 2019

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's SALT Team Presents at IPT's Sales Tax Symposium - 09/23/19August 29, 2019

09/23/19 Orlando, FL Breen Schiller, Marilyn Wethekam, Jordan Goodman, Chris Lutz and David Machemer present various topics at the IPT Sales Tax Symposium. Breen serves as Vice Chair of the symposium. If you would like to attend or have questions about a presentation, click here to contact Breen, Marilyn, Jordan, Chris and David. Marilyn Wethekam presents "Mergers & Acquisitions -…

Samantha Breslow is appointed to Chair of the Chicago Bar Association's State and Local Tax CommitteeAugust 21, 2019

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.…

Two Illinois Amnesty Programs are Arriving in October: HMB Addresses the ChangesAugust 19, 2019

Starting October 1st, 2019, two new Amnesty programs will arrive in Illinois. One will cover all taxes administered by the Department of Revenue. The other program will cover franchise taxes. Before these programs come into play, members of the HMB State and Local Tax practice provide insight into what these changes will look like. Taxes Administered by Department of Revenue…

Fred Marcus and Marilyn Wethekam present "Frankel Award Recipients Discuss Frankel Issues Frankly!" at COST's 50th Annual Meeting - 10/24/19August 16, 2019

10/24/19 JW Marriott Washington, DC Fred and Marilyn will co-present with fellow Paul Frankel Award recipients at COST's 50th annual meeting. Over his long career, Paul Frankel, the "Godfather of COST", spearheaded a number of issues that evolved over the years. In this session, presenters will discuss those issues, their evolution and Paul's impact on them. If you want to…

Fred Marcus Presents "Today in Taxes" at New York University's 37th Institute on State and Local Taxation - 12/17/19August 16, 2019

12/17/19 Grand Hyatt New York on 42nd Street New York City, NY New York University's 37th Institute on State and Local Taxation Fred Marcus will present "Today in Taxes" at New York University's 37th Institute on State and Local Taxation on December 17th, 2019. The most important SALT developments will be discussed throughout the event by a team of industry…

David A. Hughes Presents "State and Local Tax Issues in Corporate M&A Transactions" at Tax Strategies 2019 - 11/15/19August 16, 2019

11/15/19 Tax Strategies 2019 Hotel Allegro Chicago, IL David Hughes will present "State and Local Tax Issues in Corporate M&A Transactions" for Practising Law Institute at Tax Strategies 2019 on November 15th, 2019. The presentation will address state and local tax issues that arise in corporate transactions with a particular emphasis on Section 338(h)(10) sales and tax-free reorganizations and spin-offs.…

Marilyn Wethekam Presents "State Tax Policy Issues" at the 2019 North East State Tax Officers Association Annual Meeting - 9/11/19August 13, 2019

9/11/19 2019 North East State Tax Officers Association Annual Meeting Roger Williams Park Providence, Rhode Island Marilyn Wethekam will discuss important state tax policy issues including final IRS regulations on federal charitable contributions and state law enactment of state tax credit for these federal deductions, “qui tam” cases involving taxation pros and cons and a recap of Taxpayer Advocates in…

Marilyn Wethekam Discusses How Old Tax Language Should be Amended for Modern TechnologyAugust 12, 2019

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…

Breen Schiller Discusses the Possible Ramifications of Kansas' New Remote Seller TaxAugust 7, 2019

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…

Marilyn Wethekam Published in State Tax Notes - To Share Tax Information or Not Is the QuestionAugust 6, 2019

Disclosing tax return information has always been a dicey topic. Under the guise of transparency, there have been several proposals by tax advocates over the years to disclose tax information. The focus of these proposals has generally been on the taxes paid by corporate America and the use of tax planning strategies. As a general principle, this type of limited…

David Machemer Published in Journal of State Taxation - The Lessor’s Burden: Tax Challenges for Illinois Equipment LeasingAugust 6, 2019

Illinois’ tax treatment of leases is an anomaly when compared to most other jurisdictions.[1] The general rule in most jurisdictions is to impose sales tax on the receipts collected from the lessee, the actual user of the equipment. However, Illinois differs, at least in the context of a long-term lease (i.e., more than one year), by treating the lessor of…

Marilyn Wethekam Presents "Modernizing State and Local Tax Bases" at the Multistate Tax Commission 52nd Annual Meeting - 8/7/19July 28, 2019

8/7/19 The Multistate Tax Commission 52nd Annual Meeting The Grove Hotel Boise, Idaho A panel discussion addressing the challenges faced by both state and local taxing authorities to modernize their tax structures to address the changing landscape of digital products and other business models. The discussion is from the view of both tax administrators and tax practitioners.…

Marilyn Wethekam, David Machemer and Breen Schiller Present at COST Southwest/West Regional State Tax Seminar - 7/31/19July 28, 2019

7/31/19 COST Southwest/West Regional State Tax Seminar Sponsored by HMB Legal Counsel Sam's Club Home Office Bentonville, Arkansas Presenting an update on significant state tax issues for the Southwest/West States: Arkansas, Colorado, Kansas, Louisiana, Montana, Nebraska, New Mexico, North Dakota, Oklahoma, South Dakota, Texas and Wyoming. Federal Tax Reform – State Tax Conformity Or Not? With Marilyn Wethekam State Taxation…

Jordan Goodman and Chris Lutz Present at the 2019 State and Local Tax Workshop for Technology CompaniesJuly 23, 2019

2019 State and Local Tax Workshop for Technology Companies Foster City, California Beware of the Locals—They Might Take You by Surprise With Jordan Goodman San Francisco, Mountain View, Portland, Seattle—what are these cities thinking? Each has aggressively targeted businesses (and, in many situations, exclusively tech businesses) for new revenue. This panel will provide an overview of several of these new…

David Hughes Presents "Indirect and Operational Tax" at the Chicago Tax Club Summer Seminar - 6/27/19June 27, 2019

6/27/19 Saddle & Cycle Club Chicago, IL David Hughes presents "Indirect and Operational Tax" at the Chicago Tax Club's Summer Seminar on June 27th. The presentation reviews recent state cases that defy logic and would cause any tax professional to think twice about whether the positions they take are on solid ground. Click here to learn more about the seminar.…

Illinois Legislative Update: What You Need to KnowJune 7, 2019

As you may be aware, the Illinois legislature recently completed its 2019 legislative session. This session was particularly productive from a tax legislation perspective and we would like to update you on the key state and local tax changes that may affect you or your business. Please do not hesitate to contact any member of the HMB SALT team if…

Breen Schiller & Chris Lutz present “Combined Reporting & Unitary Business Principle a Focus on Regulated & Unregulated Groups”-2019 StartUp-5/14/19May 20, 2019

Spring 2019 Start-Up Conference Start-Up: State Tax Roundtable for Utilities & Power New York, New York Breen Schiller and Chris Lutz Present "Combined Reporting and the Unitary Business Principle, with a focus on Regulated and Unregulated Groups" at Spring 2019 Start-Up Conference…

Breen Schiller and Chris Lutz present "Income Tax: A National Overview" and "Cryptocurrency and Taxation of the New Economy" - 5/15/19May 15, 2019

5/15/19 Georgetown University Law Center Washington, DC Breen and Chris will discuss income tax and cryptocurrency at the 42nd Annual Advanced State and Local Tax Institute. Georgetown Law will host the event, and offers two full days of SALT sessions for attendees. If you have questions about the presentation, click here to contact Breen and Chris.…

Chris Lutz and Breen Schiller Present at The 42nd Advanced State and Local Tax Institute - May 15-16, 2019May 15, 2019

5/15/19 - 5/16/19 42nd Advanced State and Local Tax Institute Georgetown University Law Center Washington, D.C. Breen Schiller, "Income Tax: A National Overview" - 5/15/19, 12:45pm-1:45pm Learn the current status of states' continued migration to combined reporting, and gain an in-depth understanding of specific states' recent adoptions, such as those by Kentucky and New Jersey Understand common and divergent trends…

Marilyn Wethkam Presents “State Impact of IRC section 163 (j)” at State Tax Round Up for Utilities and Power – 5/14/19May 14, 2019

5/14/19 State Tax Round Up for Utilities and Power New York, NY Marilyn Wethkam conducts adetailed discussion of the issues that arise as a result of the states' application of IRC section 163 (j) bot in a regulated and non-regulated setting.…

David Hughes Presents "Multi-State Taxation" at the 60th Annual TEI Upstate New York Tax Conference - 5/7/19May 7, 2019

5/7/19 Salvatore’s Italian Garden Buffalo, NY David Hughes presents "Multi-State Taxation" at the 60th Annual TEI Upstate New York Tax Conference. The all-day event hosts speakers from across the United States who will discuss tax and tax-related topics. Click here to learn more about the conference. Click here to contact David with questions.…

David Hughes Presents at Sales Tax Institute's Advanced Sales and Use Tax Advanced Workshop - 5/1/19May 1, 2019

5/1/19 Chicago, IL David Hughes is a faculty member for Sales Tax Institute's Advanced Sales and Use Tax Advanced Workshop. David discusses taxation services, the construction industry and gross receipts taxes. Click here to learn more about Advanced Sales Use Tax Workshops. Click here to contact David with questions.…

Jordan Goodman and Marilyn Wethekam Present “All States Update” at the Dallas Chapter of Tax Executives Institute – 4/24/19April 7, 2019

4/24/19 Dallas chapter of Tax Executives Institute Dallas, TX Jordan Goodman and Marilyn Wethekam will lead a detailed discussion of the key SALT cases.…

Marilyn Wethekam Presents “Top 10 SALT Cases – Traps or Benefits” at Houston Chapter of Tax Executives Institute – 5/8/19April 7, 2019

5/6/19 - 5/8/19 Houston Chapter of Tax Executives Institute Hyatt Regency Houston Houston, Texas Marilyn Wethekam will conduct a detailed discussion of the key SALT cases of 2019 and their impact.…

Breen Schiller Published in Journal of State Taxation (Volume 37, Issue 2) – “2018: An Income Tax Year in Review”April 1, 2019

Everyone loves a sequel, right? What's old is new these days with remakes taking the box office by storm as well as dominating people's DVRs. The same can be said for the state tax world. A large number of my picks for this year's noteworthy income tax decisions are appeals from previous years' decisions. The following cases are ones that…

David Hughes Presents "Market Based Sourcing" at the ABA/IPT Advanced State Income, Sales/Use & Property Tax Seminar - 3/12/19March 12, 2019

3/12/19 Ritz-Carlton new Orleans New Orleans, LA David Hughes presents "Market Based Sourcing" at the ABA/IPT Advanced State Income, Sales/Use & Property Tax Seminar in March. The seminar is designed with attorneys, accountants, tax directors state and local tax managers, government tax officials, appraisers, property tax managers, commercial and industrial property managers and others interested in state and local income,…

Samantha Breslow & Justin Stone present “Debate Over Nexus For Sales/Use Taxes: Are We Headed Towards a New Frontier?”-AGN International-8/8/17July 31, 2017

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…

Ethics & Professional Responsibilities for Transaction Tax ProfessionalsFebruary 15, 2017

Council On State Taxation (COST) Sales Tax Conference & Audit Session San Antonio, TX - 3/1/17 Early Morning Ethics Coffee Talk: Ethics and Professional Responsibilities for Transaction Tax Professionals It's never too early to learn about ethics. Come to this early morning session and be entertained by these speakers as they cover new and breaking ethical issues related to transactional…

HMB's 15th Annual State & Local Tax Summer Camp - 7/19/17January 6, 2017

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…

HMB's David Ruskin Quoted in Tax Analysts about Illinois Qui Tam Suit Against WineriesSeptember 9, 2015

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…

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