Try our Advanced Search for more refined results

Expert Analysis

The Trouble With Cook County's New Tax Law

Law360, New York (March 26, 2013, 3:44 PM EDT) -- Effective April 1, 2013, Cook County, Ill., will impose a tax on the use in the county of nontitled tangible personal property that was purchased outside the county. The tax will be imposed at a rate of 1.25 percent of the property's value when first subject to use in the county. The tax is imposed on the purchaser or user of the property. Sellers are not required to collect and remit the tax on behalf of purchasers. Evidence that the purchaser resides in the county or that the property was delivered to a location in the county is prima facie evidence that the property was first used in the county on the date of delivery....

Law360 is on it, so you are, too.

A Law360 subscription puts you at the center of fast-moving legal issues, trends and developments so you can act with speed and confidence. Over 200 articles are published daily across more than 60 topics, industries, practice areas and jurisdictions.


A Law360 subscription includes features such as

  • Daily newsletters
  • Expert analysis
  • Mobile app
  • Advanced search
  • Judge information
  • Real-time alerts
  • 450K+ searchable archived articles

And more!

Experience Law360 today with a free 7-day trial.

Start Free Trial

Already a subscriber? Click here to login

Related Sections

Law Firms

Hello! I'm Law360's automated support bot.

How can I help you today?

For example, you can type:
  • I forgot my password
  • I took a free trial but didn't get a verification email
  • How do I sign up for a newsletter?
Ask a question!