IDOR and Gas Stations

Horowitz & Weinstein represents taxpayers before the Illinois Department of Revenue (IDOR) almost daily on matters relating to Use Tax, Sales Tax, Motor Fuels Tax, and other tax matters.  We have recently noticed an upswing in the number of cases resulting from IDOR taking enforcement action against gas stations and their owners and operators. At…

Nexus

In the world of tax, “nexus” is something of a magic word.  It’s the catalyst, the decider that lies between taxation and tax-exempt.  Put most simply, nexus is a collective term that refers to all the links, the connections, the contacts, etc. between a taxpayer and political jurisdiction (e.g. a state).  This is of paramount…