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Breen M. Schiller Partner
  • D 312.606.3220
  • F 312.267.2190
bschiller@hmblaw.com
Breen M. Schiller

Breen is a partner at HMB and a member of the firm’s State and Local Tax (SALT) Group. She focuses her practice on all manners of SALT planning, audit defense and the litigation of sophisticated multi-state and local tax issues.

Breen represents clients ranging from privately-held mid-sized companies to multinational and multi-state Fortune 100 corporations. She provides strategic and practical tax planning and dispute resolution advice that addresses an extensive range of matters, including nexus,business/non-business income, apportionment & alternative apportionment, unitary business principle, combined reporting, federal change reporting and credits and deductions; as well as various sales and use tax engagements such as nexus, exemptions, and inclusions and exclusions from the tax base.

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Practicing nationwide, Breen has extensive experience addressing company and industry-specific tax issues including e-commerce, sharing economy and cloud-computing tax issues. She regularly represents hospitality companies and develops proactive strategies addressing multi-state compliance with the hotel occupancy tax and addresses residency matters for high net worth individuals.

Breen is very active in the SALT community. She is a regular lecturer and frequent contributor to major SALT organizations and publications and serves as the Chair of the IPT 2020 Sales Tax Symposium. She is also a member of the Law360 Tax Authority State & Local Tax Advisory Board as well as the Journal of State Taxation’s Editorial Board.

Holistic SALT Guidance

Clients rely on Breen’s holistic approach to addressing their complex SALT matters. They appreciate that she takes the time to drill into their unique issue, and, recognizing the multi-state and industry-specific issues, develops proactive, innovative solutions.

Education

DePaul University, J.D.

Illinois Wesleyan University, B.A.

Admissions

Illinois

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)

Professional 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, 2020 Sales Tax Symposium Committee Chair
  • Law360 Tax Authority State & Local Tax Advisory Board

News

  • 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 and Breen Schiller added to Law360's Tax Authority State & Local Editorial Advisory BoardApril 23, 2019

    The purpose of the editorial advisory board is to get feedback on Law360's coverage and gain insight from experts in the field on how best to shape future coverage. David represents clients in multistate planning, audit and controversy matters, including state income, franchise, gross receipts, sales/use and unclaimed property. Hughes is also an adjunct professor of state and local tax…

  • Breen Schiller and Chris Lutz Provide Insight to State Tax Notes - "Virginia Supreme Court Affirms State's Apportionment Method"February 12, 2019

    An article published by State Tax Notes discusses the recent Virginia Supreme Court case, Corporate Executive Board v. Virginia Department of Taxation. Breen Schiller and Chris Lutz shared their thoughts about how this case fits into a recent line of alternative apportionment cases. The full article, "Virginia Supreme Court Affirms State's Apportionment Method," was written by Jad Chamseddine and published by…

  • Breen Schiller Appointed Vice Chair of the 2019 Sales Tax Symposium CommitteeNovember 12, 2018

    The 2019 Sales Tax Symposium Committee is responsible for the planning and implementation of the Symposium, including education sessions, receptions and any entertainment and group activities associated with the program. Implementation includes review of prior year evaluations, selection of speakers, and timely procurement, review and submission to IPT staff of required papers and power point presentations for all sessions. The …

  • Breen Schiller Provides Insight On Departments Of Revenue In Cost-Of-Performance States Finding Ways To Effectively Reach Market-Based Sourcing Without LegislationOctober 23, 2018

    An article published by State Tax Notes discusses how departments of revenue in cost-of-performance states are using alternative apportionment to essentially change cost-of-performance sourcing to market-based sourcing. State and Local Tax attorney, Breen Schiller, stated, "It may be unclear what qualifies as distortion and whether the state has clear guidance, adding that whether the state or the taxpayer bears the…

Events

Publications

  • Breen Schiller published in Tax Notes - "Navigating Local Labyrinths: Practitioners' Guide to Local Taxes"November 15, 2019

    Read the full article on Tax Notes here (subscription required). Breen Schiller discusses 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 taxpayers unfamiliar with Chicago, the most troubling discovery when beginning to transact business in the city…

  • Breen Schiller Published in Journal of State Taxation: "2017: An Income Tax Year in Review"March 5, 2018

    Most of the buzz of 2017 focused on state attempts to "Kill Quill" and a "will they or won't they" debate of whether the U.S. Supreme Court would accept cert to review the long-standing "physical presence" standard for remote sales tax collection established under Quill Corporation v. North Dakota. The decision to accept the case could result in a major…

blog

  • 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?).

  • Airbnb Voluntarily Agrees to Collect and Remit Hotel Taxes in D.C. and ChicagoFebruary 2, 2015

    Airbnb Inc. ("Airbnb") announced January 28 that it has voluntarily agreed to collect and remit hotel taxes in the District of Columbia and Chicago.

  • 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...

Education
  • DePaul University, J.D.
  • Illinois Wesleyan University, B.A.
Admissions
  • Illinois
500 West Madison Suite 3700
Chicago IL 60661

Phone: 312-606-3200 Fax: 312-606-3232
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