Lauren Ferrante

Lauren Ferrante focuses her practice on state and local taxation. She represents clients at all stages of state and local controversy disputes at the audit, administrative and judicial levels. In particular, Lauren has extensive experience defending clients against qui tam (False Claims Act) claims filed in the state tax arena. Lauren also assists clients with planning, transactional, and compliance matters with respect to various state and local taxes, including income and franchise, sales and use, gross receipts and other miscellaneous taxes.

Lauren is a prolific author and speaker on state and local tax matters including apportionment, nexus and tax procedure as well as other state tax issues.

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Illinois DOR Proposes to Change Income Tax Liability for Businesses that Make Sales to Foreign Countries

By Lauren Ferrante and David Blum on May 31, 2022 Posted in Illinois, Income Tax

The Illinois Department of Revenue (“IDOR” or “Department”) recently issued a Notice of Proposed Amendment to amend its Regulation (86 Ill. Admin. Code § 100.3200) governing the “throwback” and “throwout” apportionment provisions (the “Amendments”). 46 Ill. Reg. ___ (Apr. 15, 2022), at 5856. If adopted, the Amendments would change the Illinois income tax burden imposed … Continue Reading

Sirius XM Prevails in Texas Supreme Court on Sourcing of Receipts from Satellite Signal

By Lauren Ferrante and David Blum on April 21, 2022 Posted in Texas

In a recently issued taxpayer-favorable opinion, the Texas Supreme Court overturned the court of appeals’ decision holding that the state’s performance-based sourcing statute for service receipts essentially looks to customer location. The Court, relying on the statute’s plain language, then affirmed the taxpayer’s methodology, which sourced its receipts to the location where the taxpayer’s performance … Continue Reading