Catherine A. Battin
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Catherine (Cate) A. Battin represents clients in state and local tax controversies at the audit, administrative and judicial levels in numerous jurisdictions. She provides national state tax strategies for clients on a full range of state tax issues, including income tax apportionment, nexus, combination and sales tax characterization of products and services. She has defended numerous internet sellers in cases brought under the Illinois False Claims Act alleging fraudulent failures to collect and remit use tax. Read Catherine A. Battin's full bio.
By Catherine A. Battin and Lauren A. Ferrante on Jun 19, 2017
Posted In False Claims Act, Illinois
In a bombshell opinion, the Illinois Appellate Court held that a law firm serving both as client and attorney may not recover statutory attorneys’ fees under the Illinois False Claims Act (the Act). In People ex rel. Schad, Diamond & Shedden, P.C. v. My Pillow, Inc., 2017 IL App (1st) 152668 (June 15, 2017), the...
By Catherine A. Battin, Lauren A. Ferrante and Mary Kay McCalla Martire on May 24, 2017
Posted In False Claims Act, Illinois, Income Tax, Interest and Penalties, Nexus, Sales Tax, Unclaimed Property
Just days away from the May 31 close of its regular legislative session, the Illinois General Assembly has yet to enact the comprehensive series of tax and budget reforms that were first proposed by the Illinois Senate leadership late last year. Yesterday, the Senate passed a modified version of Senate Bill (SB) 9, the tax...
By Catherine A. Battin and Lauren A. Ferrante on Jan 25, 2017
Posted In Constitutional Issues, Illinois, Local Tax
The Illinois Supreme Court, in Hertz Corp v. City of Chicago, 2017 IL 119945 (Jan. 20, 2017) , held that the City of Chicago’s ruling requiring rental car companies located within three miles of the City to collect tax on vehicle rentals is unconstitutional under the home rule article of the Illinois Constitution. Hopefully, the...
By Lauren A. Ferrante, Catherine A. Battin and Mary Kay McCalla Martire on Oct 19, 2016
Posted In False Claims Act, Illinois, Sales Tax
On Monday, October 17, the Illinois Appellate Court issued another taxpayer-friendly opinion in an Illinois False Claims Act case alleging a failure to collect and remit sales tax on internet and catalog sales to customers in Illinois (People ex. rel. Beeler, Schad & Diamond, P.C. v. Relax the Back Corp., 2016 IL App. (1st) 151580))....
Illinois Appellate Court Upholds Finding of Consumer Fraud Act Violation in Sales Tax Overcollection Case
By Catherine A. Battin and Lauren A. Ferrante on Feb 9, 2016
Posted In Illinois, Sales Tax
The Illinois Appellate Court recently affirmed a finding for a plaintiff individual, upholding the circuit court’s conclusion that defendant Sears, Roebuck and Co. (Sears) violated the Consumer Fraud and Deceptive Business Practices Act (815 ILCS 505/1) (the Act) by overcharging plaintiff sales tax on his purchase of a digital television converter box (converter box”). Aliano v....
By Catherine A. Battin, Eric Carstens and Stephen P. Kranz on Nov 20, 2015
Posted In Audits, Illinois, Incentives, Interest and Penalties, Local Tax, Transaction Taxes
Yesterday, the City of Chicago (City) Department of Finance (Department) published an Information Bulletin that provides additional guidance on the Personal Property Lease Transaction Tax (Lease Tax) and extends a new Voluntary Disclosure Agreement (VDA) offer to providers and customers. The updated guidance includes an overview of the Lease Tax, a description of the amendments...
By Eric Carstens, Catherine A. Battin and Stephen P. Kranz on Nov 4, 2015
Posted In Illinois
Last week the Chicago City Council approved Mayor Rahm Emanuel’s 2016 revenue ordinance as part of his tax-laden budget proposal. The revenue ordinance included noteworthy changes to the personal property lease transaction tax (lease tax) and amusement tax, both of which we have covered in-depth since the Department of Finance (Department) issued two rulings over...
Illinois Appellate Court Holds City of Chicago Tax on Cars Rented Outside of but Used Within the City Valid
By Catherine A. Battin and Lauren A. Ferrante on Oct 2, 2015
Posted In Constitutional Issues, Illinois, Local Tax, Nexus, Property Tax, Sales Tax, Transaction Taxes
An Illinois Appellate Court, in Hertz Corp. v. City of Chicago, 2015 IL App (1st) 123210 (Sept. 22, 2015), gave the City of Chicago (City) permission to require rental car companies to collect tax on vehicle rentals from locations within three miles of the City, overturning a lower court ruling that found such taxation was...
By Lauren A. Ferrante, Catherine A. Battin and Mary Kay McCalla Martire on Sep 14, 2015
Posted In False Claims Act, Illinois
The Illinois Department of Revenue (Department) recently proposed amendments to its regulations governing the taxability of shipping and handling charges. The Proposed Amendments to 86 Ill. Admin Code §§ 130.415 and 130.410 (Proposed Amendments) are intended “to incorporate the holding of the Illinois Supreme Court in Kean v. Wal-Mart Stores, Inc., 235 Ill. 2d 351...
By Catherine A. Battin on Aug 12, 2015
Posted In Illinois, Local Tax, Nexus, Sales Tax, Transaction Taxes
The City of Chicago has announced that it will be delaying the effective date for its recent ruling under the Personal Property Lease Transaction Tax until January 1, 2016. Personal Property Lease Transaction Tax Ruling #12 takes a broad view of how the 9 percent tax applies to cloud-based services. It was scheduled to come...