06Apr
2021
2021
Eisenstein and Swetnam-Burland Publish Article on Chicago Lease Transaction Tax in Tax Notes State
The April 5, 2021 issue of Tax Notes State features an article by managing partner Martin Eisenstein and partner David Swetnam-Burland, “Will the Chicago Lease Transaction Tax Survive a Strong Wind?” Eisenstein and Swetnam-Burland detail the expansive interpretation the City of Chicago has adopted of its personal property lease transaction tax as applied to digital and cloud service providers. They argue that the City’s aggressive approach to nexus may run afoul of basic due process and commerce clause principles.
