Illinois Supreme Court Stays Enforcement of Wirtz Decision

On February 1, 2011, the Illinois Supreme Court issued a stay of the enforcement of Wirtz v. Quinn, Ill. App. Ct., 3rd Div., Dkt. Nos. 1-09-3163; 1-10-0344, 01/26/2011. In Wirtz, an Illinois appellate court declared that Public Acts 96-34, 96-35, 96-37 and 96-38 were void because P.A. 96-34 was enacted in violation of the single subject requirement of the Illinois Constitution and the other acts were contingent on the enactment of Public Act 96-34. The legislation at issue increased sales and use taxes on candy, certain beverages, and grooming and hygiene products, as well as alcohol taxes, video gaming taxes, and certain vehicles taxes, beginning in 2009. The Illinois Department of Revenue instructed retailers and liquor distributors to continue to administer the tax laws as they have since September of 2009.