David Blum commented to Law360 about the Illinois Supreme Court’s denial to review a petition brought by seven Chicago residents seeking to kill the city's 9 percent amusement tax on streaming services. The decision leaves in place an appellate court's decision that found the tax constitutional. Blum elaborated that while the appeals decision was lengthy, it would have been better for the high court to weigh in because of the policy's far-reaching consequences.
"This is a case of first impression involving controversial and novel theories of taxation, which will have broad implications beyond the City of Chicago.”