How Chicago’s Rental Car Tax Crossed the Line



Catherine Battin and Lauren Ferrante co-authored this bylined article on Hertz Corp v. City of Chicago, in which the Illinois Supreme Court overturned as unconstitutional the City of Chicago tax on vehicle rentals outside the city. “Hopefully, the court’s ruling will stymie the city’s expansive interpretation of its taxing powers,” the authors wrote, adding that the city’s recent extension of its lease tax to cloud computing “is now particularly susceptible to challenge.”