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Expansion of Illinois sales tax to services—maybe . . . maybe not?

USA - June 5 2015 Illinois continues to generally limit its sales tax to transfers of tangible personal property. This limitation has created a disconnect between…

Charles J. Moll, Robert F. Denvir, Troy M. Van Dongen, Amanda L. Groves, Alan Lindquist

Illinois sales tax class action litigation update

USA - June 5 2015 For those following the ongoing saga of retailers being sued by consumers for failing to withhold the correct amount of sales tax, below is an update…

Charles J. Moll, Robert F. Denvir, Troy M. Van Dongen, Amanda L. Groves, Alan Lindquist

The perils and pitfalls of Form BOE-100-B for estate planners

USA - June 5 2015 It is widely understood by estate planners and taxpayers that under California's property tax regime, a transfer of ownership of real property…

Charles J. Moll, Robert F. Denvir, Troy M. Van Dongen, Amanda L. Groves, Alan Lindquist, Julie Milligan, Charles E. Olson

Ohio Supreme Court rules Cleveland’s tax on nonresident football players violates constitutional due process

USA - June 5 2015 On April 30, 2015, the Ohio Supreme Court issued important decisions in favor of two professional football players, finding that the games-played…

Charles J. Moll, Robert F. Denvir, Troy M. Van Dongen, Amanda L. Groves, Alan Lindquist

Instant unity: state income tax treatment of merged businesses

USA - June 5 2015 The concept of "instant unity" is a matter of timing: After a merger or acquisition, when do the combining businesses shed their separate identities…

Charles J. Moll, Robert F. Denvir, Troy M. Van Dongen, Amanda L. Groves, Alan Lindquist