Knowledge Center

Tuesday, January 26, 2016

HMB's Jordan Goodman Quoted in Tax Analysts Regarding Challenge to Chicago's Rental Car Tax

"Illinois Supreme Court Agrees to Hear Challenge to Chicago's Rental Car Tax"

Tax Analysts, January 26, 2016

By Eric Yauch

"The Illinois Supreme Court recently agreed to hear a challenge to the constitutionality of Chicago's personal property tax on rental car leases outside the city's borders."  

"Jordan M. Goodman  of Horwood Marcus & Berk. said that the case is more about burden of proof than extraterritorial taxation. Chicago places the burden of showing that a car will not be used in the city on the car rental companies, and if the taxpayer fails to state whether it will use the car primarily in the city, the tax applies, Goodman said.

"In my mind, the only way this type of tax can be supported is that the burden is on the city of Chicago to prove that a car is being used in the city," Goodman said. And in the case of silence on the part of the renter, the car should not be deemed to be used in the city and the rental should not subject to the tax, he added."

Read the Full Article Here


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