Cook County Use Tax litigation update *

USA - May 30 2013
On May 7, 2013, a complaint was filed against Cook County to enjoin the county from enforcing its newly enacted Cook County Personal Property Use Tax…

Co-authors: Lee A. Zoeller, Denise M. Obrochta, Adam P. Beckerink .

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Race to the finish: June 30 deadline for Delaware’s new Unclaimed Property Voluntary Disclosure Program *

USA - May 28 2013
June 30 is the deadline to enter into the new Unclaimed Property Voluntary Disclosure Program—run by Delaware's Secretary of State…

Co-authors: Sara A. Lima.

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Illinois tax developments (1st Quarter 2013) *

USA - May 8 2013
Welcome to the first of a new series of quarterly updates from Reed Smith on state tax developments in Illinois. Every three months we will be giving…

Co-authors: Denise M. Obrochta, Jennifer C. Waryjas, Adam P. Beckerink .

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Cook County’s April Fool's Day joke -- use tax on non-titled personal property scheduled to go into effect April 1, 2013 *

USA - March 25 2013
Cook County, Illinois, has enacted a 1.25 percent use tax on the "value" of non-titled personal property (i.e., personal property other than motor…

Co-authors: Denise M. Obrochta.

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Illinois appellate decision perpetuates the 'myth' of full-apportionment in Illinois *

USA - December 18 2012
An Illinois Appellate Court has reinstated the original decision of the Illinois Department of Revenue (the "Department") in Panhandle Eastern Pipeline, a case involving whether a gas pipeline transportation company may exclude so-called "flow-through" miles from its apportionment factor numerator for purposes of the Illinois Income Tax Act (the "IITA").

Co-authors: Jennifer C. Waryjas, Adam P. Beckerink .

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