In this episode of the SALT Shaker Podcast, Partners Jeremy Gove and Chelsea Marmor are joined by Counsel Charles Capouet to break down Illinois’ sweeping new tax legislation passed at the close of its legislative session, and signed by Governor Pritzker on Tuesday, June 16.
The group walks through several significant new taxes targeting the
On June 1, 2026, the Illinois General Assembly passed S.B. 3019. In part one of this Legal Alert series, we addressed the tax on targeted advertising services and a Social Media Platform Fee. In this part two, we address a variety of other changes, including the new Digital Asset Privilege Tax, an expansion of
On June 1, 2026, the Illinois General Assembly passed S.B. 3019, which serves as the state’s budget bill. Via a late amendment, Illinois will make a number of significant tax changes. Here, in part one of this Legal Alert series, we address: (1) a tax on targeted advertising services; and (2) a Social
The U.S. District Court for the Northern District of Illinois ruled that the National Bank Act (NBA) does not preempt Illinois’ Interchange Fee Prohibition Act (IFPA), which prohibits credit card and debit card transaction processors from charging interchange fees on the portion of any card transaction that includes state and local taxes and gratuities.
In
On Friday, December 19, the City Council passed a budget which includes a new Social Media Amusement Tax (SMAT) and increases several existing taxes. If enacted, the SMAT would be a first of its kind tax (in the US) imposed exclusively on social media companies. The SMAT revenue is earmarked to fund Chicago’s mental and
An Illinois appellate court held that a PepsiCo, Inc. subsidiary—Frito-Lay North America, Inc. (FLNA)—was not an 80/20 company excluded from PepsiCo’s unitary group. Illinois excludes 80/20 companies for the unitary group, where such companies have over 80% of their payroll and property from outside the United States. After a restructuring, PepsiCo created a single-member LLC
On November 5, voters cast their ballots to determine who would fill a variety of federal, state, and local offices. Several states also considered tax related ballot initiatives. We describe some of the more significant ballot initiatives and their results.
There were a few states with ballot initiatives that would exempt items from
On March 22, 2024, the Appellate Court of Illinois issued a split decision in a case involving local fuel taxes transferred by a fuel distributor to affiliates that operated gas stations in Cook County, Illinois.
Under Cook County’s local fuel tax ordinance, distributors must pay a 6 cent per gallon tax on fuel sold to
The Illinois Appellate Court affirmed the Illinois Tax Tribunal’s determination that aviation fuel sold to airlines and subsequently stored at O’Hare International Airport is not exempt from the Retailer’s Occupation Tax (ROT) because the fuel was not consumed solely outside of the state.
The taxpayer, an aviation fuel retailer, argued that its fuel was subject
An Illinois Appellate Court affirmed a circuit court’s dismissal of a qui tam action filed against a United Kingdom-based tailoring shop. The court held that although the tailor’s failure to investigate its use tax collection obligations was “an ostrich-type situation,” the tailor nevertheless did not violate the Illinois False Claims Act.
The Illinois False Claims
