Multi-State – Sugar-Sweetened Beverage Taxes Burden Taxpayers

Bloomberg BNA by Jonathan A. Feldman and Alla Raykin August 17, 2017 Tax Policy To raise revenue and tackle health concerns, a number of localities have imposed sugar-sweetened beverage taxes. However, localities may have limited guidance on how these taxes Continue reading Multi-State – Sugar-Sweetened Beverage Taxes Burden Taxpayers

Illinois – Soda Tax Rollout Leaves Chicago-Area Shoppers Grumbling, Confused

Chicago Tribune by Alley Marotti, Grace Wong and Greg Trotter August 3, 2017 Cook County’s long-delayed tax on sweetened beverages took effect Wednesday amid confusion, leaving retailers grumbling and shoppers plotting soda runs to neighboring counties. The penny-per-ounce tax applies Continue reading Illinois – Soda Tax Rollout Leaves Chicago-Area Shoppers Grumbling, Confused

Illinois –Amazon And Other Online Retailers To Begin Sales Tax Collections February 1, 2105

Salt Report 3552–February 1, 2015 marks the beginning (again) of the online sales and use tax collection requirement in Illinois.  Amazon and other ecommerce merchants will now be required to collect and remit 6.25% state tax under the new “e-fairness” Continue reading Illinois –Amazon And Other Online Retailers To Begin Sales Tax Collections February 1, 2105

Illinois — Taxability Of Electronically Downloaded Books

SALT Report 3382 –The Illinois Department of Revenue issued a General Information Letter (GIL) in response to a request for the Department’s opinion on the taxability of electronic textbooks sold over the internet.   The Illinois Retailer’s Occupation Tax, Use Tax, Continue reading Illinois — Taxability Of Electronically Downloaded Books

Illinois— Return Of The Amazon Tax Law

SALT Report 3380 –The Illinois Use Tax Act enacted in July 2011, required out-of-state Internet sellers with web marketing affiliates in the state to collect Illinois sales taxes on deliveries to the state’s residents.   This was struck down by the Continue reading Illinois— Return Of The Amazon Tax Law

Illinois – January 2014 Regulatory Agenda

SALT Report 3363 – Illinois regulatory agenda excerpts relating to sales and use tax in reaction to Hartney Fuel decision and other legislative action: “A new Part will be promulgated to set out specific procedures and requirements for the business Continue reading Illinois – January 2014 Regulatory Agenda

Illinois – Updated Reporting Requirements For Business Incentives (March 2014)

SALT Report 3326 – The Illinois Department of Revenue released Informational Bulletin 2014-11 addressing the reporting requirements for businesses. ” Public Act 98-0109 made changes to the business incentives reporting requirements. Holders of sales tax exemption certificates from IDOR issued Continue reading Illinois – Updated Reporting Requirements For Business Incentives (March 2014)

Illinois – Proposed Rules Local Sourcing of Sales and Use Tax (Hartney Decision)

SALT Report 3267 – The state of Illinois has proposed emergency rules in order to respond to the recent ruling in Hartney Fuel Oil Company v. Hamer, 2013 IL 115130 (November 21, 2013) (SR 3220).  The rules address the issues Continue reading Illinois – Proposed Rules Local Sourcing of Sales and Use Tax (Hartney Decision)

Illinois – General Discussion of Nexus and Use Tax: GIL 13-0069 (November 26, 2013)

SALT Report 3266 – On November 26, 2013, Illinois released General Information Letter 13-0069 discussing the issue of nexus and use tax obligations.  Although the taxpayers specific question regarding location of servers, online retailing and services is not specifically answered Continue reading Illinois – General Discussion of Nexus and Use Tax: GIL 13-0069 (November 26, 2013)