Will Physical Presence Remain The Determinative Factor Or Will Quill Be Overturned?
Since 1992, the states have operated based upon the reasoning of Quill Corporation v. North Dakota, 504 U.S. 298 (1992) which established that a state could not require a retailer to collect sales tax unless... Click HERE to continue reading!
Illinois Supreme Court Provides Guidance With Regards To Classification Of A Retailer Under The Retailers’ Occupation Tax Act (“ROTA”).
Citibank N.A. claimed a refund of approximately $1.6 million in sales tax resulting from bad credit card debt for accounts financed by the bank. On November 30, 2017, the Illinois Supreme Court ruled unanimously that... Click HERE to continue reading!
Compressed Natural Gas not subject to the Motor Fuel Tax Law According to First District, (at least for certain tax periods).
The Illinois Appellate Court, First District, reversed a granting of summary judgment by the Illinois Independent Tax Tribunal that determined the Motor Fuel Tax Law did not impose a tax on compressed natural gas. The decision hinged upon... Click HERE to continue reading!