January 3, 2020
State and Local Tax
Illinois General Assembly
The House and Senate will return to Springfield for the beginning of the spring legislative session on January 28.
No new tax-related legislation this week.
Property Tax Relief Task Force
The Task Force missed its preliminary report deadline.
The final report of the Task Force was due to be submitted to the Governor and the General Assembly on December 31. It looks as if the Task Force has missed the December 31 deadline too. As of this morning, the report has not been posted on the section of the General Assembly's website that lists the reports required to be filed with the General Assembly.
The January 3 edition of the Illinois Register hasn't been posted yet as of this morning.
However, I am advised that the January 3 Illinois Register contains an emergency rulemaking by the Illinois Department of Revenue to implement the Use Tax collection requirement, effective January 1, 2020. Effective January 1, 2020 marketplace facilitators are required to collect Use Tax on sales by marketplace sellers that sell on their platforms.
The Department has proposed an amendment to Use Tax rules to add new Section 150.804. The emergency regulations provide additional detail as to the scope of this new requirement and include a number of examples to illustrate the scope of the new requirements.
Here is a
to the emergency rules on the Illinois Department of Revenue website.
As I reported last week, the circuit court of Sangamon County ruled in Tax Analysts v. Illinois Department of Revenue that the Illinois Department of Revenue audit manual is not exempt from disclosure under the Freedom of Information Act. Here is a link to the complaint, the Department's answer, and court's order. I also have copies of the motions for summary judgment by the parties if anyone is interested. Also, if and when this matter is appealed by the Department we will likely seek to file an amicus brief in favor of disclosure of the audit manual.
No new decisions were posted this week.
None of the new cases filed with the Tribunal raise unique issues.
174 petitions were filed with the Tribunal during 2019 compared to 154 cases filed during 2018.
The Illinois Auditor General issued the State Actuary's Report. This is the report of actuarial assumptions and valuations of the state-funded retirement systems.
Samantha Breslow of Tax Institute member law firm HMB and Stan Kaminski of Tax Institute member law firm Duane Morris are quoted in a Bloomberg article on the difficulty of obtaining copies of private letter rulings issued by the City of Chicago and in particular rulings related to the City's "Cloud Tax." Here is a link to the article.The article also contains a link to the rulings.