The House and Senate are not scheduled to return to Springfield until the fall veto session. The House and Senate have not posted the fall veto session dates. My understanding is that it will be after the November elections.
The Governor signed the various components of the state budget for the upcoming fiscal yea, including tax-related portions of the final budget package, SB 157 - P.A. 102-700. The other portions of the budget are HB 900, P.A. 102-698, and HB 4700, P.A. 102-699.
Rulemaking
The April 29 edition of the Illinois Register did not contain any proposed or adopted rulemakings by the Department of Commerce and Economic Opportunity or proposed rulemakings by the Department of Revenue.
Today's Illinois Register contains four adopted rulemakings by the Illinois Department of Revenue amending the rules for the Retailers' Occupation Tax Act, the Liquor Control Act, the Cigarette Tax Act and the Cigarette Use Tax Act. All of the amendments deal with information sharing between the Department and law enforcement agencies in the course of an investigation.
The Department explained the amendment to the Retailers' Occupation Tax Act rules as follows:
"Section 11 of the Retailers’ Occupation Tax Act provides that “all information received by the Department from returns filed under this Act, or from any investigation conducted under this Act, shall be confidential, except for official purposes.” The current rule provides that when the Department is engaged in a joint investigation with a law enforcement authority to enforce the Retailers’ Occupation Tax Act or another tax Act administered by the Department, it is an official purpose within the meaning of Section 11 of the Retailers’ Occupation Tax Act (35 ILCS 120/11) for the Department to furnish information it receives in administering the Retailers’ Occupation Tax Act with the law enforcement authority. This section is being amended to repeal the requirement for a written agreement between the Department and the law enforcement authority. Such an agreement is not required by the statute and the purpose of this rule is not to impose additional restrictions beyond the statute, but rather to make clear that sharing with law enforcement is an “official purpose” under the Retailers’ Occupation Tax Act."
Court cases
No new cases this week.
Tax Tribunal
No new decisions have been posted by the Tribunal this week. One new case was filed this week and it may be of interest. MD's & We're not Doctors, Inc. is a sales tax case. The company operates a pizza restaurant, Pizano's Pizza and Pasta.
At issue, is the correctness of the Department's assessment and whether the Department's audit assessment should be presumed correct. The taxpayer contends the Department's audit methodology was flawed and the assessment was issued despite extensive documentation provided by the taxpayer and an unsuccessful attempt to resolve the case through the Department's Fast Track Audit Program, The taxpayers are represented by David Blum and Lauren Ferrante of Akerman LLP.
Illinois Department of Revenue
The Department issued Information Bulletin FY 2022-19 "Sales Tax Rate Change Summary, Effective July 1, 2022" and Information Bulletin FY 2022-20 "Municipal and County Cannabis Retailers' Occupation Tax Rate Changes, Effective July 1, 2022.
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