Knowledge Center

Tuesday, October 08, 2013

Cook County Circuit Court Grants HMB's Motion for Summary Judgment Challenging the Cook County Use Tax

On October 8, 2013, the Cook County Circuit Court granted HMB's motion for summary judgment challenging the Cook County Use Tax on all three counts.

HMB challenged Cook County's Non-Titled Personal Property Use Tax on three bases:  

  • The tax is prohibited by the Counties Code, which prohibits use taxes based on gross receipts;
  • The tax is prohibited by the Illinois constitution, which prohibits ad valorem taxes on personal property; and 
  • The tax is prohibited by the Commerce Clause of the United States Constitution, which prohibits taxes that impose a burden on interstate commerce. 

The court agreed with each of HMB's arguments, declaring Cook County's ordinance unlawful and permanently enjoining the tax. In granting the motion for summary judgment, Judge Lopez Cepero stated that a written order, from which Cook County may appeal within thirty days, will be entered by Friday, October 11, 2013.   Once that order is entered, taxpayers are not obligated to file returns or pay the use tax unless the appellate court reverses the circuit court's opinion.

If you have questions regarding Cook County Non-Titled Personal Property Use Tax, please contact an HMB SALT attorney.


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