Christopher T. Lutz Partner
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Christopher T. Lutz
“The best thing about being a state and local tax professional is the people. Developing relationships across the country continues to help me improve my state and local tax practice and provide the best representation for my clients.”

Chris is a partner in HMB’s State and Local Tax (SALT) Group. He focuses his practice on resolving complex SALT issues and regulatory compliance matters.

Chris represents multistate and multinational companies on a range of issues, including income tax, local taxes, sales and use taxes, and taxes relating to financial institutions, insurance, telecommunications and energy companies. He has successfully represented clients at all state court levels and before administrative tribunals, nationwide.

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An active member of the SALT community, Chris is a regular lecturer and author to many major SALT institutions and their publications. He currently serves as vice chair on the committee for IPT’s Annual Conference Income Tax Section and previously worked at COST as a legal fellow.

Detailed Counsel, Always Up-to-Date

Clients rely on Chris for his sophisticated understanding of their multistate tax issues. A frequent author and lecturer, Chris is a go-to resource for many industry publications and his clients alike. While he loves learning about his clients’ businesses to better help with multistate compliance, businesses often come to Chris for his litigation experience. When the stakes are the highest, Chris’s experience and enthusiasm give clients the peace of mind to confidently resolve their issues with any state.


The George Washington University Law School, J.D., with honors

Vassar College, B.A. in Environmental Science





  • 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…

  • Chris Lutz Discusses Illinois Tax Changes with Law360 and Tax NotesJune 7, 2019

    As Illinois passes a new budget, State and Local Tax attorney Chris Lutz helps break down important changes with Law360 and Tax Notes. 3 Illinois Tax Changes Attorneys Should Know About As published by Law360 for its subscribers. Out-of-state businesses will also see a big change in local sales tax collection under the legislation. For collections of the local retailer's…

  • 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…

  • Horwood Marcus & Berk Elevates Three Attorneys to PartnerFebruary 8, 2019

    CHICAGO, IL (December 18, 2018) - Horwood Marcus & Berk (HMB), a preeminent provider of legal services in business and finance, state and local taxes, trusts and estates, litigation, real estate and bankruptcy, reorganization and creditors' rights announced that three attorneys were elevated to partner. Christin A. Handa Christin is a member of HMB's Trusts and Estates Group. She concentrates her practice…

  • Chris Lutz Provides Insight to State Tax Notes - Wayfair Should Not Have A Major Impact On ApportionmentJanuary 23, 2019

    An article published by State Tax Notes discusses how States' market-based sourcing rules are likely to undergo scrutiny in the wake of the Wayfair decision that could lead to litigation and new income tax liability. State and Local Tax attorney, Chris Lutz, said, "he doesn't expect Wayfair to have a major impact on apportionment because most states have taken the…



  • 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…


  • Illinois' Income Taxation of Foreign IncomeJanuary 29, 2019

    With the Tax Cuts and Jobs Act (TCJA), many taxpayers have begun to focus on the manner in which states tax foreign income. Illinois? taxation of foreign income is fairly in line with most other states. However, given how much states can diverge on this complicated issue, having a general understanding of how the state treats foreign income is necessary for any multinational business operating in Illinois.

  • Illinois Corporate Income Tax- Apportioning Insurance Company IncomeNovember 27, 2018

    In a previous post, we addressed the basics of Illinois corporate income tax apportionment. We also addressed how while most corporations are required to follow the standard statutory formula, the state imposes unique rules on a number of industries, including financial organizations. In addition to financial organization, insurance companies must also apportion their income to Illinois according to special rules. As with financial organizations, beginning with the tax year ending December 31, 2017, insurance companies must be included in the combined return with the entire unitary business group.

  • A Multistate Perspective on Taxation of Digital ProductsNovember 13, 2018

    In a General Information Letter published in 2017, Illinois addressed how its taxation of canned and custom software would apply to cloud computing. The state explained that software as a service (SaaS) is not subject to the Retailers' Occupation Tax, and SaaS providers are instead subject to the Servicemen Occupation Tax. Thus, providers of SaaS to Illinois customers will generally be subject to use tax on tangible personal property transferred as an incident to the sale of SaaS.

  • Illinois' Taxation and Apportionment of Partnership Income Earned by Corporate PartnersOctober 30, 2018

    Partnerships are not subject to the Illinois Income Tax. Instead, partners are taxed individually on their distributive shares from a partnership. For nonresident individual partners, only their pro rata share of the partnership's income apportioned to Illinois is taxable. Corporate partners may be required to combine the partnership income and factors in their combined business income and factors if they are unitary with the partnership. However, it is always important to keep in mind that Illinois also imposes a Replacement Tax which is generally imposed at the entity level.

  • The Illinois Franchise TaxOctober 9, 2018

    The Illinois Franchise Tax is a weird tax. It is imposed on the privilege of exercising a franchise in Illinois or, in the case of foreign corporations, for the authority to transact business in the state. It is administered by the Illinois Secretary of State, not the Department of Revenue, and is measured by paid-in capital. Knowing the ins and outs of the Franchise Tax is a must for any corporation doing business in the state.

  • The George Washington University Law School, J.D., with honors
  • Vassar College, B.A. in Environmental Science
  • Illinois
  • D.C.
500 West Madison Suite 3700
Chicago IL 60661

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