Breen M. Schiller
Breen M. Schiller
BREEN M. SCHILLER is a partner with Horwood Marcus and Berk Chartered where she concentrates her practice in state and local tax planning and the resolution of state and local tax controversies for multi-state and multi-national corporations. She advises Fortune 500 companies as well as mid-size and closely-held businesses and start-up companies on issues related to all types of state and local tax, including income tax, sales/use tax, franchise tax, public utility and motor fuel taxes, transaction taxes, gross receipts-based taxes and unclaimed property. Breen has represented clients across the country on diverse income tax engagements such as nexus, business/nonbusiness income, apportionment, unitary business principle, combined reporting, federal change reporting and credits and deductions and various sales and use tax engagements such as nexus, exemptions, and inclusions and exclusions from the tax base, in addition to e-commerce, sharing economy and cloud-computing issues and hotel occupancy tax related issues. This experience helps Breen assist her clients in developing innovative solutions for multistate tax issues as well as the practical resolution of disputes.
Breen has spoken on state and local tax matters for the Council on State Taxation (COST), the Institute for Professionals in Taxation (IPT), the Paul J. Hartman State Tax Forum and Tax Executives Institute (TEI), Taxpayers' Federation of Illinois (TFI), Chicago Tax Club, the Center for Professional Education (CPE), the Illinois CPA Society, the Interstate Tax Corporation, and the National Business Institute. Breen is a co-author of CCH's Annual Guidebook to Illinois Taxes, and she has had articles published in The Journal of State Taxation, the IPT Insider, State Tax Notes and The Journal of Multistate Taxation. Breen currently serves as one of the co-chairs of TFI's local taxes committee as well as the chair of the Tax Administration Committee for the Chicago Tax Club and the Chair of IPT's 2017 Annual Conference Income Tax Section.
Honors
- Emerging Lawyer, 2015-2018
- Institute for Professionals in Taxation, New Member Achievement Award, 2017
- Institute for Professionals in Taxation, Special Topic of the Year Award, 2016
Memberships
- Chicago Bar Association, State and Local Tax Committee
- Chicago Tax Club
- Institute for Professionals in Taxation, Income Tax Committee Chair
- Journal of State Taxation, Advisory Board Member
- American Bar Association, State and Local Tax Committee
- Illinois Bar Association, State and Local Tax Committee
- Institute for Professionals in Taxation, Sales Tax Symposium Committee Vice Chair
Practice Groups
Industries Served
- Automotive Manufacturing & Dealerships
- Banking
- Broadcast Media
- Construction
- Energy & Utilities
- Entrepreneur/Start-Up Companies
- Financial Services
- Food/Beverage Services & Hospitality
- Healthcare
- Information Technology
- Leasing Companies
- Logistics
- Manufacturing & Distribution
- Mortgage Companies
- Not-For-Profit Organizations
- Pharmaceuticals
- Retail
- Service Companies
- Specialty Finance
- Telecommunications
- Trading Companies
Publications
- Takeaways from Wayfair - By HMB's SALT Team
- OTC Markup Charges Are Not Taxable, Federal District Court Holds
- IL Shipping and Handling Regs Part 130.410 and 130.415 Second Notice
- Drop Shipments in a Digital Age
- The Struggle is Real: Airbnb is Faced with the Same Compliance & Collection Woes as Traditional Hotels and the Online Travel Companies
- "Legitimizing the Sharing Economy: Reconciling the Tension Between State and Local Policy Concerns and Innovation," Tax Management Weekly State Tax Report, Dec. 5, 2014
- "Alternative Apportionment and the Erosion of Due Process, Part 2," State Tax Notes, Oct. 2014
- "Alternative Apportionment and the Erosion of Due Process, Part 1," State Tax Notes, Oct. 2014
- Mind the Gap: The Current Debate Between States & Municipalities and Online Travel Companies over the Taxability of the Remittance Gap
- Mind the Gap: The Current Debate Between States & Municipalities and Online Travel Companies over the Taxability of the Remittance Gap
- Mind the Gap: The Current Debate Between States & Municipalities and Online Travel Companies over the Taxability of the Remittance Gap
- "Alternative Apportionment and the Erosion of Due Process, Part 1," State Tax Notes, Oct. 2014
- "Alternative Apportionment and the Erosion of Due Process, Part 2," State Tax Notes, Oct. 2014
- "Legitimizing the Sharing Economy: Reconciling the Tension Between State and Local Policy Concerns and Innovation," Tax Management Weekly State Tax Report, Dec. 5, 2014
Presentations
News & Events
- Breen Schiller and Chris Lutz Provide Insight to State Tax Notes – “Virginia Supreme Court Affirms State's Apportionment Method”
- Breen Schiller Presents “Ethics & Professionalism for State Tax Professionals – Top Ten Ethical Dilemmas” at Manufacturers’ Education Council – 1/29/19-1/30/19
- Breen Schiller Presents “2019 SALT Basics School – State and Local Practice Overview” at the Council On State Taxation – 1/20/19-1/25/19
- Breen Schiller Appointed Vice Chair of the 2019 Sales Tax Symposium Committee
- Breen Schiller and Chris Lutz Present “Reporting Federal Audit Adjustments” and “Top 10 National & Key Case Update” at the State Tax Roundtable for Utilities & Power – 11/7/18
- Breen Schiller Provides Insight On Departments Of Revenue In Cost-Of-Performance States Finding Ways To Effectively Reach Market-Based Sourcing Without Legislation
- David Hughes and Breen Schiller Provide Insight to State Tax Notes on SALT Legal Challenges for Streaming Services
- Breen Schiller Provides Insight on The Arizona Court of Appeals, Division One's recent decision in City of Phoenix v. Orbitz Worldwide Inc. to State Tax Notes
- Breen Schiller quoted in Law360 Tax Authority – “Chicago Mayor Leaves Legacy Of Complex Tax Changes”
- HMB’s SALT Team Presents at the 25th Annual Paul J. Hartman State and Local Tax Forum
- HMB's 16th Annual State and Local Tax Summer Camp - 7/25/18
- HMB's SALT team Presents at 2018 Southwest/West Regional State Tax Seminar
- Breen Schiller Provides Insight on "Top 5 State Tax Cases of 2018" to Law 360
- HMB's SALT Team Presents at 2018 IPT Sales Tax Symposium
- Breen Schiller Presents “Alternative Apportionment” at IPT 42nd Annual Conference – 6/26/18
- Breen Schiller Presents “Alternative Apportionment for Telecom Companies” at TeleStrategies' Communications Taxation 2018 – 5/16/18
- Breen Schiller and Christopher Lutz Present “Wayfair and What’s Next Update” at the 2018 Hotel Tax Executives Conference – 4/30/18 - 5/2/18
- Breen Schiller Co-Presents "Market-Based Sourcing Audit Issues: Where the Rubber Hits the Road" at The Chicago Tax Club - 4/2/18
- Breen Schiller Provides Insight to State Tax Notes on Virginia Supreme Court Addback Ruling
- HMB's SALT Team Presents at 2018 ABA/IPT Advanced Tax Seminars
- Breen Schiller Published in Journal of State Taxation: "2017: An Income Tax Year in Review"
- Congratulations to HMB's Honored Lawyers of 2018
- Breen Schiller Presents "State and Local Practice Overview" at COST 2018 SALT School Basics - 1/22/18
- Breen Schiller Provides Insight on a Recent Federal Court Holding regarding Online Travel Companies to State Tax Notes – 11/28/17
- Breen Schiller Presents "Update-Nexus/Cases/Whistleblower" at the IPT State Income Tax Symposium
- Breen Schiller Quoted in State Tax Notes "Market-Based Sourcing Still a Dilemma for Many Taxpayers, Panelists Say" - 11/9/17
- HMB SALT Team at 24th Annual Paul J. Hartman State and Local Tax Forum
- HMB SALT Team at IPT Sales Tax Symposium
- 15th Annual State & Local Tax Summer Camp
- Breen Schiller Receives "2017 New Member Achievement Award" from the Institute for Professionals in Taxation
- HMB SALT Attorneys Presenting at the Advanced State & Local Tax Institute - Georgetown Law CLE
- Breen Schiller Presents "Hot Topics and Current Developments in Income and Business Activity Taxes" at the Advanced State & Local Tax Institute - Georgetown Law CLE
- Breen Schiller discusses Crutchfield Corp. v. Testa with Tax Notes
- Breen Schiller Presents "Transaction Tax Audit Appeals and Litigation" at the 2017 Hotel Tax Executive Meeting
- Breen Schiller Presents "Market-Based Sourcing - Where is the Market?" at TEI 34th Annual President's Seminar
- Breen Schiller to Present "Advanced Sales and Use Tax" at Sales Tax Institute Workshop
- Breen Schiller & Jordan Goodman Quoted in State Tax Notes - March 2017
- HMB SALT Attorneys Presenting at the COST Mid-West Regional State Tax Seminar - 4/13/17
- HMB's State and Local Tax Attorneys at the 2017 ABA/IPT Advanced Sales/Use Tax Seminar
- HMB's Breen Schiller is moderating "The Really Final, Last Word: A Dialogue with State Tax Administrators" at the 2017 ABA/IPT Advanced Sales/Use Tax Seminar
- HMB's Breen Schiller Quoted in Chicago Business Regarding Amusement Tax
- HMB's Breen Schiller Wins IPT's Article of the Year Award
- HMB's Breen Schiller Named Vice Chair of the 2016 Annual Conference Income Tax Committee of the Institute for Professionals in Taxation
- HMB's Breen Schiller Earns Special "Emerging Lawyer" Status in Business Tax Law
- HMB's Breen Schiller Quoted in Tax Analysts Article on Illinois' Amended Amazon Law
- HMB's Breen Schiller to Speak at NBI Seminar - Sept. 11, 2014
- HMB's Breen Schiller to Speak at CBA's State & Local Tax Committee - April 14
- HMB Attorney Quoted in BNA Weekly State Tax Report - Jan. 23, 2014
- The Chicago Tax Club's 58th Annual Fall Seminar, October 2011
- Sikich Annual Tax Conference, November 2011
- Sales & Use Tax Planning Conference, December 2011
- National Business Institute Presentation, January 2012
- NBI "Tax Aspects of Selling Online" Presentation, June 2012
- Sales & Use Tax Planning Conference, Interstate Tax Corporation, June 2012
- AGN International SALT Webinar, August 2012
- NBI Sales and Use Tax In Illinois Seminar, September 2012
- Interstate Tax Conference, December 2012
- “Determining the Taxable Base,” Interstate Tax Corporation, Nov. 18, 2013
- “Taxation of Services, Leases, Software & Other Special Transactions,” Interstate Tax Corporation, Dec. 9, 2013
- COST Mid-West Regional State Tax Seminar - Chicago, IL - Dec. 3, 2013
- HMB Attorney Quoted in BNA Weekly State Tax Report - Jan. 23, 2014
- "Basics of State Tax Credits and Incentives and their Changing Landscape," The Chicago Tax Club, Oak Brook, IL - April 7, 2014
- HMB's Breen Schiller to Speak at CBA's State & Local Tax Committee - April 14
- HMB's Breen Schiller to Speak at NBI Seminar - Sept. 11, 2014
- HMB's Breen Schiller Quoted in Tax Analysts Article on Illinois' Amended Amazon Law
- HMB's Chris Lutz to Present "Non-Traditional Defenses in State and Local Tax Cases" - CBA, Oct. 13, 2014 (Chicago, IL)
- HMB's Jen Zimmerman and Breen Schiller to Speak at Interstate Tax Council on Sales Tax Base & Sourcing - Dec. 8, 2014 (Chicago, IL)
Cases

- Contact Information
- Direct
312-606-3220 - Email
bschiller@hmblaw.com - vCard
- Direct
- Bar Admissions
- Illinois (2007)
- Education
- DePaul University, J.D., 2007
- Illinois Wesleyan University, B.A., 2003
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