Mary Kay McCalla Martire
Subscribe to Mary Kay McCalla Martire's PostsMary 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.
Oregon Bars Use of Three Factor Apportionment Formula
By McDermott Will & Emery and Mary Kay McCalla Martire 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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Choices for Illinois Taxpayers in Implementing the 2017 Income Tax Rate Increase
By Mary Kay McCalla Martire on Feb 15, 2018
Posted In Allocation/Apportionment, Illinois, Income Tax
Last year, Illinois enacted a mid-year income tax rate increase. Effective July 1, 2017, Illinois increased the income tax rate for individuals, trusts and estates from 3.75 percent to 4.95 percent, and for corporations from 5.25 percent to 7 percent. The Illinois Personal Property Replacement Tax (imposed on corporations, partnerships, trusts, S corporations and public...
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Illinois Appellate Court Overturns Tax Tribunal Ruling for the First Time
By Mary Kay McCalla Martire on Jan 9, 2018
Posted In Illinois, Procedure, Sales Tax
On December 29, 2017, the Illinois Appellate Court issued a ruling reversing the decision of the Illinois Independent Tax Tribunal (Tribunal) in Waste Management of Ill., Inc. v. Ill. Independent Tax Tribunal, 2017 IL App (1st) 162830-U. This is the second appellate court to consider a Tax Tribunal ruling, and the first to overturn a...
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Taxpayers May Not Prepay Income Tax to Avoid Cap on SALT Deduction
By Mary Kay McCalla Martire on Dec 22, 2017
Posted In Illinois, Income Tax, Nationwide Importance, Property Tax
The federal tax reform package recently approved by Congress (the Bill) contains a cap on the state and local tax deduction that may be claimed by individuals on their federal income tax returns. The Bill provides that an individual may claim up to $10,000 of state and local property taxes and either income or sales...
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Preparing for the Repeal of Cook County’s Beverage Tax: Requesting Credits and Refunds
By Mary Kay McCalla Martire and McDermott Will & Emery on Nov 21, 2017
Posted In Illinois, Local Tax, Michigan, Procedure
Earlier this fall, the Cook County Board voted to repeal its constitutionally suspect, politically unpopular one cent per ounce sweetened beverage tax (Tax). The short-lived Tax will expire at the end of the County’s fiscal year on November 30, 2017. Having been tasked with implementing the Tax, the Cook County Department of Revenue (Department) is...
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Illinois DOR Proposes Use Tax Nexus Standards for Trade Show Retailers
By Mary Kay McCalla Martire and Nick Furtwengler on Sep 14, 2017
Posted In Illinois, Local Tax, Nexus, Sales Tax
The Illinois Department of Revenue (Department) has issued a proposed new administrative rule addressing the nexus implications for out-of-state retailers attending trade shows in Illinois. The proposed rule, linked here, reaffirms the Department’s long-standing position that all sales made at an Illinois trade show are subject to Illinois Retailers Occupation Tax and any applicable local...
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Illinois Court Upholds Cook County’s Beverage Tax Finding It Passes Constitutional Muster and Related Developments
By Mary Kay McCalla Martire and McDermott Will & Emery on Aug 15, 2017
Posted In Constitutional Issues, Illinois, Local Tax
On July 28, Circuit Judge Daniel Kubasiak dismissed the Complaint filed by the Illinois Retail Merchants Association and a group of retailers challenging the constitutionality of the Cook County, Illinois Sweetened Beverage Tax (Tax). A copy of the court’s Order is linked here (Order). The Order also dissolved the June 30 temporary restraining order which...
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Beverage Tax Wars Continue as Parties Head Back to Court for a Preliminary Injunction Hearing on the Cook County, Illinois Tax
By Mary Kay McCalla Martire on Jul 12, 2017
Posted In Constitutional Issues, Illinois, Local Tax, Pennsylvania, Sales Tax
A legal challenge to Cook County Illinois Sweetened Beverage Tax (Tax) heads back to circuit court today for a hearing on the plaintiffs’ motion for preliminary injunction. On June 30, Circuit Judge Daniel Kubasiak issued a temporary restraining order (TRO), halting Cook County, Illinois’ imposition of the Tax, which was to take effect on July...
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Tax Changes Implemented As Part of Revenue Package Supporting Illinois Budget
By Mary Kay McCalla Martire on Jul 7, 2017
Posted In Illinois, Income Tax, Sales Tax
Yesterday afternoon, after months of wrangling and a marathon 4th of July weekend session, the Illinois House of Representatives voted to override Governor Bruce Rauner’s veto of Senate Bill (SB) 9, the revenue bill supporting the State’s Fiscal Year (FY) 2017-2018 Budget. The vote ended Illinois’ two year budget impasse and may avoid a threatened...
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Update on Illinois Legislative Session
By Mary Kay McCalla Martire on Jun 13, 2017
Posted In False Claims Act, Illinois, Income Tax
On May 31, the Illinois General Assembly closed its regular legislative session, without a budget agreement. Senate Bill 9 As we previously reported, the Senate passed a modified version of Senate Bill 9 (Bill), a tax proposal that is part of the Illinois “Grand Bargain” that we described in a previous post. The version of...
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