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Presented by the ISBA State and Local Tax Section

On November 21st, the Illinois Supreme Court issued its opinion in the Hartney Fuel Oil Co. case invalidating existing regulations governing local sales tax sourcing. The opinion has caused considerable uncertainty for many businesses regarding which local sales tax rates should be utilized on a going-forward basis. Get the information you need to effectively counsel clients on Illinois sales tax sourcing with this informative seminar! Tax attorneys, as well as legal counsel and tax administrators from the Illinois Department of Revenue, City of Chicago, RTA, and other local taxing jurisdictions, who attend this seminar will gain a better understanding of: 
  • The underlying litigation issues in the Hartney case; 
  • The potential statutory and regulatory changes that may clarify which sales tax rate is appropriate to use; 
  • The various concerns of Illinois businesses; and
  • How the Illinois Supreme Court's language in Hartney will determine Illinois sales tax sourcing in the future.
 
Program Coordinator/Moderator:
David J. Kupiec, Kupiec & Martin, LLC, Chicago

Program Information
Date Presented:
February 13, 2014 1:00 PM Central
Length:
2 hours, 15 minutes
Hartney Fuel Oil Litigation Summary and Analysis
Don't miss this in-depth look at the Hartney Fuel Oil Co. case – from audit to the Illinois Supreme Court Opinion – as well as a detailed discussion from the perspective of both the taxpayer and the Illinois Department of Revenue regarding the underlying litigation issues found throughout the case.
Speaker Information
Mark Dyckman   [ view bio ]
Scott J. Heyman   [ view bio ]
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Streaming
ISBA Member Price:$30.00
Non-Member Price:$50.00
Podcast
ISBA Member Price:$30.00
Non-Member Price:$50.00
CD-ROM (Win)
ISBA Member Price:$30.00
Non-Member Price:$50.00
Resolution of Taxpayer Uncertainty Regarding Sales Tax Rates
Join us as representatives from the Taxpayers' Federation of Illinois and the Illinois Chamber of Commerce address some of the sales tax uncertainty and concerns of businesses that either operate in Illinois or sell to Illinois-based customers. A discussion on the potential statutory and regulatory changes that may provide further clarity as to what sales tax rate should be applied is included.
Speaker Information
Connie Beard   [ view bio ]
Carol Portman   [ view bio ]
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Streaming
ISBA Member Price:$15.00
Non-Member Price:$25.00
Podcast
ISBA Member Price:$15.00
Non-Member Price:$25.00
CD-ROM (Win)
ISBA Member Price:$15.00
Non-Member Price:$25.00
What Factors Currently Determine a Taxpayer's Illinois Sales Tax Rate?
Using the Illinois Supreme Court's language in Hartney Fuel Oil Co. as their basis, this panel presentation explores the various factors that will determine Illinois sales tax sourcing on a going-forward basis, and examines whether there is a need for further statutory or regulatory clarification concerning the "business of selling."
Speaker Information
Stanley R. Kaminski   [ view bio ]
David J. Kupiec   [ view bio ]
Natalie M. Martin   [ view bio ]
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Streaming
ISBA Member Price:$15.00
Non-Member Price:$25.00
Podcast
ISBA Member Price:$15.00
Non-Member Price:$25.00
CD-ROM (Win)
ISBA Member Price:$15.00
Non-Member Price:$25.00
Individual topic purchase: Selected
Illinois State Bar Association
Total General MCLE Hours: 2.00
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Streaming
ISBA Member Price:$60.00
Non-Member Price:$100.00
Podcast
ISBA Member Price:$60.00
Non-Member Price:$100.00
CD-ROM (Win)
ISBA Member Price:$60.00
Non-Member Price:$100.00
Audio CD
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Non-Member Price:$100.00
DVD
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