Lauren A. Ferrante
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Lauren A. Ferrante focuses her practice on state and local taxation. She represents taxpayers at all stages of state and local controversy disputes at the audit, administrative and judicial levels. Lauren also assists taxpayers with planning, transactional, and compliance matters with respect to various state and local taxes, including income and franchise, sales and use, gross receipts and other miscellaneous taxes. Read Lauren Ferrante's full bio.
By Lauren A. Ferrante on Apr 17, 2020
Posted In Allocation/Apportionment, Washington
In a recently issued taxpayer-favorable opinion, the Washington Appellate Court rejected the apportionment methodology used by the Department of Revenue, which sourced service receipts to the location of a taxpayer’s customers’ customers. The Court then affirmed the taxpayer’s methodology, which sourced the receipts to the location of its customers. LendingTree, LLC v. State of Wash....
By Lauren A. Ferrante, Fred M. Ackerson and Mary Kay McCalla Martire on Oct 1, 2019
Posted In Franchise Tax, Illinois, Income Tax, Interest and Penalties, Procedure, Sales Tax
As previously announced, the Illinois Department of Revenue has begun a new amnesty program, running October 1 through November 15, 2019. All taxes paid to the Illinois Department of Revenue for taxable periods ending after June 30, 2011, and prior to July 1, 2018, are eligible for amnesty with relief from penalties and interest. Unlike...
By Lauren A. Ferrante and Mary Kay McCalla Martire on Jun 13, 2019
Posted In Franchise Tax, Illinois, Income Tax, Tax Base
The Illinois General Assembly enacted a number of new tax measures in a flurry of activity at the end of its legislative session. Some of the changes are taxpayer friendly and others are not. Unlike the no-deal chaos of past years, all of the measures have been or are expected to be signed by the...
Illinois Department of Revenue to Waive Penalty for Late Filing of Business Income Tax Returns Due October 15
By Lauren A. Ferrante and Mary Kay McCalla Martire on Oct 12, 2018
Posted In Federal Tax, Illinois, Income Tax, Interest and Penalties, Procedure
The Illinois Department of Revenue (Department) announced that it will grant abatement of late filing penalties for taxpayers that file their Illinois business income tax returns on or before November 15 and request penalty waivers for reasonable cause. The Department stated that it will waive late penalties due to the “complexity” of recent federal tax...
Illinois Department of Revenue Issues Post-Wayfair Guidance Implementing October 1 Economic Nexus Law
By Lauren A. Ferrante and Mary Kay McCalla Martire on Sep 28, 2018
Posted In Constitutional Issues, Illinois, Local Tax, Nexus, Sales Tax
In June 2018, just before the US Supreme Court ruling in Wayfair, Illinois enacted an economic nexus standard modeled after South Dakota’s law (see our prior coverage). The new Illinois standard takes effect on October 1, 2018. On September 11, the Illinois Department of Revenue (Department) issued an emergency rule (Regulation 150.803), together with other...
By Lauren A. Ferrante and Mary Kay McCalla Martire on Jun 18, 2018
Posted In Constitutional Issues, Federal Tax, Illinois, Income Tax, Nationwide Importance, Nexus, Sales Tax
On June 4, Illinois Governor Bruce Rauner signed into law the state’s fiscal year (FY) 2019 budget implementation bill, Public Act 100-0587 (the Act). The Act makes a significant change to the Illinois sales/use tax nexus standard by adopting an “economic nexus” standard for a sales/use tax collection obligation. The economic nexus language was added...
Circuit Court of Cook County Upholds City of Chicago’s Imposition of Amusement Tax on Internet-Based Streaming Services
By Lauren A. Ferrante and Mary Kay McCalla Martire on Jun 11, 2018
Posted In Illinois, Local Tax, Nexus
On May 24, 2018, the Circuit Court of Cook County granted the City of Chicago’s Motion for Summary Judgment in the case captioned Labell v. City of Chicago, No. 15 CH 13399 (Ruling), affirming the City’s imposition of its amusement tax on internet-based streaming services. City’s Amusement Tax and Amusement Tax Ruling #5 The City...
By Lauren A. Ferrante, Diann Smith, Alysse McLoughlin and Stephen P. Kranz on Mar 23, 2018
Posted In Federal Tax, Illinois, Income Tax, Nationwide Importance, Tax Base
On Wednesday, the Illinois Department of Revenue (Department) issued additional guidance concerning its treatment of the new deemed repatriated foreign earnings provisions found in Internal Revenue Code Section 965, enacted in the federal tax reform bill (known as the Tax Cuts and Jobs Act, or “TCJA”). The Department confirmed key aspects of Illinois’ treatment of...
By Alysse McLoughlin, Diann Smith, Lauren A. Ferrante and Stephen P. Kranz on Mar 8, 2018
Posted In Federal Tax, Illinois, Income Tax, Nationwide Importance, Oregon, Tax Base
States are moving to advance different solutions in their efforts to address federal tax reform. Illinois recently introduced legislation to addback the new deduction for foreign-derived intangible income (a topic we’ve previously covered), and its Department of Revenue has issued its position on other aspects of federal reform. Oregon, after resolving a controversy between its...
Illinois Responds to Federal Tax Reform Bill by Proposing Legislation to Decouple from the FDII Deduction
By Lauren A. Ferrante on Mar 2, 2018
Posted In Federal Tax, Illinois, Income Tax, Tax Base
The 2017 federal tax reform bill, known as the Tax Cuts and Jobs Act (Act), made a number of significant changes to the law, particularly to the international tax provisions of the Internal Revenue Code (IRC). Last month, Illinois joined the growing number of states responding to the Act by proposing legislation purporting to add-back...