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.
City of Chicago Debt Relief Program – A Tax Amnesty Opportunity
By Mary Kay McCalla Martire and Nick Furtwengler on Dec 8, 2015
Posted In Illinois, Interest and Penalties, Local Tax
Chicago’s Department of Finance currently is offering an amnesty program called the Debt Relief Program (Program). The Program gives individuals and businesses the opportunity to resolve outstanding debt and avoid certain interest and penalties. The Program is outlined in Article IV of the Management Ordinance enacted with the City of Chicago’s (City’s) Fiscal Year 2016...
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Illinois Proposed Regulations Governing Apportionment of Income for Transportation Companies Moving Forward
By Mary Kay McCalla Martire on Nov 19, 2015
Posted In Allocation/Apportionment, Illinois, Income Tax
On November 17, the Illinois Joint Committee on Administration Rules approved a proposed regulation promulgated by the Illinois Department of Revenue (Department) implementing statutory changes to the apportionment formula for business income derived from providing transportation services. The changes are effective for tax years ending on or after December 31, 2008. See Prop. 86 Ill....
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Economic Presence Standard for Income Tax Nexus
By Mary Kay McCalla Martire on Oct 6, 2015
Posted In Illinois, Income Tax, Nexus
In a question of first impression for Illinois, on May 12, 2015, Judge Schmidt of the Circuit Court of Sangamon County granted a summary judgment for the Illinois Department of Revenue, holding that the proper test for corporate income tax nexus is whether a “significant economic presence” exists in Illinois. Capital One Financial Corporation v....
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Illinois Department of Revenue Issues Proposed Amendments to Shipping and Handling Regulations
By 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...
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One Down, One to Go: Illinois Senate Passes Captive Insurance Exemption to Illinois Self-Procurement Tax
By Mary Kay McCalla Martire on Apr 22, 2015
Posted In Illinois, Insurance Tax
On April 21, 2015, the Illinois Senate unanimously passed Senate Bill 1573, as amended. As we have previously covered, the amended Bill creates an exemption from the 3.5 percent self-procurement tax and 0.2 percent Surplus Lines Association of Illinois stamping fee (and the up to 1.0 percent fire marshal tax, if applicable) for “contracts of...
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Illinois Appellate Court Affirms Dismissal of State Tax Qui Tam Lawsuit
By Mary Kay McCalla Martire on Apr 14, 2015
Posted In False Claims Act, Illinois, Sales Tax
On March 31, 2015, the Illinois Appellate Court issued an opinion affirming the dismissal of a qui tam lawsuit filed by a law firm acting as a whistleblower on behalf of the State of Illinois against QVC, Inc., under the Illinois False Claims Act. The opinion affirmed an important precedent previously set by the court...
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Captive Insurance Carve-Out: Illinois SB 1573 Amendment Proposed
By Mary Kay McCalla Martire on Mar 20, 2015
Posted In Illinois, Insurance Tax
Members of the Illinois General Assembly continue to make efforts to ameliorate the impact of Illinois’ new self-procurement tax on captive insurance. On March 10, 2015, Sen. William Haine (D-Alton) filed an amendment to Senate Bill 1573, which was originally introduced under his sponsorship on February 20, 2015, and is now pending in the Senate...
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Senate Bill 1573 Would Repeal Illinois Self-Procurement Tax
By Mary Kay McCalla Martire on Mar 5, 2015
Posted In Illinois, Insurance Tax
On February 20, 2015, Sen. William Haine introduced Senate Bill 1573, which would repeal the self-procurement tax that came into effect January 1, 2015. As we have previously covered in detail, at the end of its 2014 regular legislative session,the Illinois General Assembly enacted a multimillion dollar tax on Illinois companies using captive insurance arrangements...
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Illinois Industrial Insured Self-Procurement Tax Guidance Announced
By Mary Kay McCalla Martire on Jan 14, 2015
Posted In Illinois, Insurance Tax
As we have previously covered in detail, at the end of its 2014 regular legislative session, the Illinois General Assembly enacted a multimillion dollar tax on Illinois companies using captive insurance arrangements. The law was enacted under the guise of technical corrections to the insurance code. Historically, Illinois businesses meeting basic levels of sophistication and...
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Illinois Law Firm Continues to Clog Court System with Tax-Related False Claims Act Allegations—but Proposed Legislation May Offer Relief
By Mary Kay McCalla Martire on Jan 13, 2015
Posted In False Claims Act, Illinois, Sales Tax
As many readers of this blog know, over the past 12 years the Circuit Court of Cook County, Illinois has been deluged with lawsuits filed by a Chicago law firm against internet retailers as a “whistleblower” under the Illinois False Claims Act. The factual support for the lawsuits comes solely from internet-based investigations, including purchases...
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