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Illinois Appellate Court Upholds Chicago Streaming Tax

USA - October 2 2019 On September 30, 2019, in Labell v. City of Chicago, the Illinois Appellate Court upheld the City of Chicago’s imposition of its amusement tax on…

Open Weaver Banks, Todd Betor, Michele Borens, Justin T. Brown, Charles C. Capouet, Elizabeth S. Cha, Eric J. Coffill, Jonathan A. Feldman, Ted W. Friedman, Jeffrey A. Friedman, Timothy A. Gustafson, Michael J. Hilkin, Dennis Jansen, Charles C. Kearns, Michael J. Kerman, Todd A. Lard, Chris Lee, Alexandra M. Louderback, Chelsea E. Marmor, Douglas Mo, Hanish Patel, Alla Raykin, Justin B. Stone, Maria M. Todorova, Samantha K. Trencs, Eric S. Tresh, Scott Wright

Court holds California local tax subject to supermajority voting requirement, California Supreme Court review likely

USA - September 9 2019 On September 5, a Fresno trial court held that the California Constitution imposes a two-thirds vote requirement on special local taxes, including…

Open Weaver Banks, Todd Betor, Michele Borens, Justin T. Brown, Charles C. Capouet, Elizabeth S. Cha, Eric J. Coffill, Jonathan A. Feldman, Ted W. Friedman, Jeffrey A. Friedman, Timothy A. Gustafson, Michael J. Hilkin, Dennis Jansen, Charles C. Kearns, Michael J. Kerman, Todd A. Lard, Chris Lee, Alexandra M. Louderback, Chelsea E. Marmor, Douglas Mo, Hanish Patel, Alla Raykin, Justin B. Stone, Maria M. Todorova, Samantha K. Trencs, Eric S. Tresh, Scott Wright

New Jersey dumps GDP allocation methodology

USA - August 21 2019 Approximately 9 months after its issuance, the New Jersey Division of Taxation released a statement retracting Technical Bulletin TB-85, which…

Open Weaver Banks, Todd Betor, Michele Borens, Justin T. Brown, Charles C. Capouet, Elizabeth S. Cha, Eric J. Coffill, Jonathan A. Feldman, Ted W. Friedman, Jeffrey A. Friedman, Timothy A. Gustafson, Michael J. Hilkin, Dennis Jansen, Charles C. Kearns, Michael G. Kerman, Todd A. Lard, Chris Lee, Alexandra M. Louderback, Chelsea E. Marmor, Douglas Mo, Hanish Patel, Alla Raykin, Justin B. Stone, Maria M. Todorova, Samantha K. Trencs, Eric S. Tresh, Scott Wright

Third time’s not the charm—New York Tribunal rejects market-based sourcing

USA - August 6 2019 The New York State Tax Appeals Tribunal held that a taxpayer was required, for years before 2015, to apportion its receipts based on the location of…

Open Weaver Banks, Todd Betor, Michele Borens, Justin T. Brown, Charles C. Capouet, Elizabeth S. Cha, Eric J. Coffill, Jonathan A. Feldman, Ted W. Friedman, Jeffrey A. Friedman, Timothy A. Gustafson, Michael J. Hilkin, Dennis Jansen, Charles C. Kearns, Michael J. Kerman, Todd A. Lard, Chris Lee, Alexandra M. Louderback, Chelsea E. Marmor, Douglas Mo, Hanish Patel, Alla Raykin, Justin B. Stone, Maria M. Todorova, Samantha K. Trencs, Eric S. Tresh, Scott Wright

Court holds California local taxes not subject to supermajority voting requirement

USA - July 9 2019 On July 5, a San Francisco trial court held that local taxes imposed by voter initiative are not taxes imposed by a "local government" and therefore…

Open Weaver Banks, Todd Betor, Michele Borens, Justin T. Brown, Charles C. Capouet, Elizabeth S. Cha, Eric J. Coffill, Jonathan A. Feldman, Ted W. Friedman, Jeffrey A. Friedman, Timothy A. Gustafson, Michael J. Hilkin, Dennis Jansen, Charles C. Kearns, Michael J. Kerman, Todd A. Lard, Chris Lee, Alexandra M. Louderback, Chelsea E. Marmor, Douglas Mo, Hanish Patel, Alla Raykin, Justin B. Stone, Maria M. Todorova, Samantha K. Trencs, Eric S. Tresh, Scott Wright