In this episode of the SALT Shaker Podcast, Partners Nikki Dobay and Breen Schiller are joined by Keith Staats, Executive Director of the Illinois Chamber Tax Institute, an operating division of the Illinois Chamber of Commerce. During their conversation, they discuss Keith’s work, as well as the recent decision of the Illinois Independent Tax
Illinois
Illinois Governor Appoints New Tax Tribunal Judge
By Breen Schiller & Dennis Jansen on
Posted in In the News
On April 27, Illinois Governor J.B. Pritzker appointed retired Circuit Court Judge Edward Washington II to the Illinois Independent Tax Tribunal. The appointment was for a vacant position, so it appears that Judges Brian F. Barov and James M. Conway will continue in their roles.
Edward Washington II was a judge of the 5th Subcircuit…
Illinois Tax Tribunal denies 80/20 exclusion
By Breen Schiller & Chris Lee on
Posted in Income Tax, Noteworthy Cases
The Illinois Tax Tribunal issued an order denying PepsiCo Inc. and Affiliates’ (“PepsiCo”) motion for summary judgment and found that PepsiCo’s subsidiary, Frito-Lay North America, Inc. (“FLNA”), was not an excluded 80/20 company and must be include in the PepsiCo Illinois unitary group corporate income tax return.[1] As originally filed, PepsiCo excluded FNLA from…
“Nikki, there’s always tax drama in Illinois!”
By Nikki Dobay & Breen Schiller on
Posted in Podcast
In this episode of the SALT Shaker Podcast policy series, Carol Portman, President of the Taxpayers’ Federation of Illinois, joins Breen Schiller, Partner in the Chicago office of Eversheds Sutherland, and host Nikki Dobay for an insightful discussion about the 2021 Illinois legislative session.
They discuss the Legislature’s COVID-19 procedures, whether a handful…
Quick Update: New York, Illinois and California
In this episode of the SALT Shaker Podcast, host Chris Lee discusses a New York letter ruling concerning sales tax treatment of a database service, a New York Tax Appeals Tribunal decision concerning residency for individual income tax, an Illinois letter ruling addressing sourcing of sales for sales tax and a California Office of Tax…
Won’t You Stay With Me? Illinois Department of Revenue Determines Sales Stay Sourced to Product Managers
By Breen Schiller & Chelsea Marmor on
Posted in In the News
The Illinois Department of Revenue issued a private letter ruling determining that for purposes of the Retailers’ Occupation Tax (“ROT”) and the Services Occupation Tax (“SOT”), a taxpayer that procured marketing materials on behalf of its clients properly sourced these sales to the location of the product manager, the employee responsible for procuring the materials.…
Illinois Department of Revenue issues FAQs on marketplace sales
By Jonathan Feldman, Chris Lee & Charles Capouet on
Posted in Digital Economy, Marketplace
The Illinois Department of Revenue issued responses to Frequently Asked Questions regarding marketplace facilitators, marketplace sellers, and remote retailers. The Department considers food ordering and delivery services to be marketplace facilitators if they: (1) list or advertise food or drink for sale by a marketplace seller in a marketplace; and (2) either directly or indirectly,…
Illinois Department of Revenue issues guidance on marketplace tax collection duties
By Jonathan Feldman, Chris Lee & Charles Capouet on
Posted in Marketplace
In February 2021, the Illinois Department of Revenue issued a Compliance Alert on the tax remittance obligations of remote retailers, marketplace sellers, and marketplace facilitators. It concluded that remote retailers and marketplace facilitators must collect and remit state and local retailers’ occupation taxes (ROT) administered by the Illinois Department of Revenue – including the Chicago…
Illinois Department of Revenue Plans Significant Expansion of Audit Fast Track Resolution Program
By Breen Schiller & Dennis Jansen on
Posted in Income Tax
After a successful trial-run, the Illinois Department of Revenue (IDOR) recently announced plans to expand its Audit Fast Track Resolution (FTR) program to general income tax disputes in October.
The FTR program allows for the expedited resolution of audit disputes through a conference with a neutral mediator while a case is still under the jurisdiction…
Chicago Weighs In on Wayfair Nexus, Permits Limited Safe Harbor
By Breen Schiller & Charles Capouet on
Posted in In the News, Noteworthy Cases
In response to numerous inquiries, the Chicago Departments of Finance and Law issued an Information Bulletin on their application of nexus to Chicago taxes in light of Wayfair v. South Dakota, 585 U.S. __, 138 S. Ct. 2080 (2018). Illinois has adopted an economic nexus standard by which out-of-state retailers making sales of tangible…