New Tax Regulations For Ill. Retailers Are Confusing

Law360, New York (March 3, 2014, 4:33 PM EST) -- In Hartney Fuel Oil Co. v. Hamer, the Illinois Supreme Court invalidated key Illinois Department of Revenue regulations that provided guidance to taxpayers for sourcing sales for local retailers’ occupation tax purposes. The court determined that the regulations were inconsistent with the local ROT statutes and Illinois courts’ interpretations of those statutes.

Rejecting the regulations’ bright-line test of purchase order acceptance for determining the location of sales tax sourcing, the Illinois Supreme Court held that where “the taxable ‘business of selling’ is being carried on requires...
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