Illinois Court addresses situsing of sales for local tax purposes

An Illinois Circuit Court determined that a fuel operator’s sales were properly sitused and taxable at the location of its dedicated sales office, a locality with no local sales taxes, rather than the location of the corporate headquarters, a different jurisdiction with a local sales tax. Subsequent to the decision, legislation was passed by the Senate on April 15, 2011, regarding the allocation and sourcing of state and local sales taxes. [Hartney Fuel Oil Co. v. Department of Revenue, Tenth Circuit Court of Illinois, Nos. 08-MR-11, 08-MR-13, 08-MR-15 (1/26/2011); S.B. 2194, approved in Senate 4/15/11].