Illinois Tax Tribunal Addresses Commerce Clause Caselaw and Holds Aircraft Owner Had Substantial Nexus

In a lengthy ruling summarizing Commerce Clause caselaw and addressing whether Illinois use tax may be assessed on an out-of-state company for its aircraft’s in-state use, the Illinois Tax Tribunal held that the company had substantial nexus with Illinois emphasizing that under any benchmark, the company used its aircraft more than occasionally or incidentally in Illinois.

Source Deloitte

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