Illinois Local Sales Tax Sourcing Uncertainty is Over…Replaced by Chaos: Hartney Wins Tax Situs Suit, But Governing Regulations Are Invalidated
By EsqSocial Corporation 26/11/13
On November 21, 2013, in Hartney Fuel Oil Company v. Hamer, the Illinois Supreme Court determined that the longstanding regulations for sourcing sales for local sales and use tax purposes promulgated by the Illinois Department of Revenue (the...
By: Reed Smith