Mary Kay McCalla Martire Mary Kay McCalla Martire

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Mary Kay McCalla Martire focuses her practice on state and local tax disputes. She helps clients with audits, tax-related litigation, letter rulings and settlement conferences. Mary Kay has experience resolving disputes involving income, sales and use, utility and telecommunications taxes, as well as premium and retaliatory tax. Read Mary Kay McCalla Martire's full bio.

COVID-19 State Tax Relief for Illinois | Quarterly Estimated State Income Tax Payments Still Due 4/15/20


By on Mar 26, 2020
Posted In Audits, Federal Tax, Illinois, Income Tax, Interest and Penalties, Sales Tax, Tax Base

Illinois has announced the following tax-related relief measures related to COVID-19. Taxpayers who file quarterly estimated returns should note that unlike the federal government, Illinois has not extended the April 15, 2020 due date for first quarter estimated tax payments. I. Extension of Filing and Payment Deadlines for Illinois Income Tax Returns The 2019 income...

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Illinois Amnesty Programs Now Underway


By , and 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...

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Illinois Fiscal Year 2020 Income and Franchise Tax Changes


By and 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...

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Illinois Moves One Step Closer to Enacting Captive Reform


By and on Nov 21, 2018
Posted In Illinois, Insurance Tax, Local Tax

On November 14, the second day of its 2018 veto session, the Illinois Senate voted unanimously to override Governor Rauner’s amendatory veto of Senate Bill 1737 (Bill). As we have previously reported, the Bill is a proposed new law that would reform the Illinois Insurance Code’s regulatory framework for captive insurance companies and significantly drop...

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Illinois Department of Revenue to Waive Penalty for Late Filing of Business Income Tax Returns Due October 15


By and 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...

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Illinois Department of Revenue Issues Post-Wayfair Guidance Implementing October 1 Economic Nexus Law


By and 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...

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Reform Pending for Illinois Captive Insurance Framework


By , and on Aug 16, 2018
Posted In Illinois, Insurance Tax

Illinois Governor Bruce Rauner has until August 28 to sign or veto Senate Bill 1737, a proposed new law that would reform the Illinois Insurance Code’s regulatory framework for captive insurance companies and significantly drop the state’s current premium tax rate on self-procured insurance. If enacted, this new law would provide a substantially improved environment...

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Illinois Budget Bill Makes Few Tax Changes except the Adoption of an Economic Nexus Standard


By and 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...

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Circuit Court of Cook County Upholds City of Chicago’s Imposition of Amusement Tax on Internet-Based Streaming Services


By and 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...

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Oregon Bars Use of Three Factor Apportionment Formula


By , and on Apr 18, 2018
Posted In Constitutional Issues, Income Tax, Oregon

In Health Net Inc. v. Dep’t of Revenue, Docket No. S063625 (Apr. 12, 2018), the Oregon Supreme Court rejected a business taxpayer’s constitutional challenges to a 1993 Oregon statute that eliminated the right to utilize a three-factor apportionment formula in calculating Oregon income tax. The Oregon Supreme Court joined courts in Texas, Minnesota, California and Michigan...

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