On September 17, 2014, the Circuit Court of Cook County entered
summary judgment in favor of the Chicagoland Chamber of Commerce,
represented by Reed Smith LLP ("Reed Smith"), on the
remaining count of their Complaint challenging the Cook County
Non-Titled Personal Property Use Tax (the "Use Tax"). The
court ordered Cook County tax authorities to process claims for
refund received from Use Tax taxpayers filing claims pursuant to
the Uniform Penalties and Procedures Ordinance, commencing no later
than September 24, 2014.
The ruling declaring the Use Tax invalid was affirmed on August
4, 2014 by the Appellate Court in Reed Smith LLP v. Zahra Ali,
et al., 2014 IL App (1st) 132646-U (See our prior Tax Alerts
from
August 5, 2014,
October 8, 2013,
July 24, 2013,
June 24, 2013,
June 14, 2013,
May 30, 2013 and
March 25, 2013). Remaining in the lower court was a count of
the complaint wherein Reed Smith argued on behalf of the
Chicagoland Chamber for declaratory
