Resources

9/12/19 Chicago, IL 16 HMB team members participated in the 2019 Race Judicata 5k Sprint for Justice. The race celebrates pro bono work and raises funds for Chicago Volunteer Legal Services, the …

Auditors in Chicago have been aggressively asserting that businesses have tax duties under the “cloud computing tax” because of their economic presence, or the volume of business they conduct within …

Arizona’s supreme court requires online travel companies, or OTCs, to pay local taxes on the revenue they receive for arranging hotel stays in the state. The court determined that OTCs …

At the beginning of 2016, Chicago implemented a unique method to tax businesses for their use of remote computing services, also known as the cloud. The Personal Property Lease Transaction …

11/8/19 California Tax Policy Conference Hyatt Regency Mission Bay San Diego, California Fred Marcus presents “That’s Just Sales and Use Tax Creeping Upon You: When Unexpected Tax Arises for Responsible Persons and Successes” at …

09/18/19 Chicago, IL While Americans remain the most generous and philanthropic people in the world, the landscape for giving is changing at an accelerated rate. Jeff Zaluda discusses how Millennial and generational subgroups …

10/23/19 Washington, DC The Council on State Taxation 50th Annual Meeting will provide updates on important SALT topics for professionals at all levels. Marilyn Wethekam will present on what it means to …

09/23/19 Orlando, FL Breen Schiller, Marilyn Wethekam, Jordan Goodman, Chris Lutz and David Machemer present various topics at the IPT Sales Tax Symposium. Breen serves as Vice Chair of the symposium. If you …

With President Trump’s signature August 23rd, the Small Business Reorganization Act of 2019 (“SBRA”) will officially take effect in February 2020. The SBRA is designed to fill a gap in the …

Starting October 1st, 2019, two new Amnesty programs will arrive in Illinois. One will cover all taxes administered by the Department of Revenue. The other program will cover franchise taxes. …

Disclosing tax return information has always been a dicey topic. Under the guise of transparency, there have been several proposals by tax advocates over the years to disclose tax information. …

Illinois’ tax treatment of leases is an anomaly when compared to most other jurisdictions.[1] The general rule in most jurisdictions is to impose sales tax on the receipts collected from …

On February 25, 2019, the Second Circuit in the Madoff liquidation decided that Sections 548 and 550 of the Bankruptcy Code can be applied extraterritorially to recover fraudulent transfers. There, …