Lauren A. Ferrante

Partner

  • Lauren A. Ferrante
  • Phone: +1 312 499 6779
    Fax: +1 312 277 0942

    Lauren A. Ferrante - LinkedIn Import to Address Book

  • Duane Morris LLP
    190 South LaSalle Street, Suite 3700
    Chicago, IL 60603-3433
    USA

Lauren A. Ferrante focuses her practice on  state and local taxation (“SALT”). Ms. Ferrante represents taxpayers at all stages of state and local controversy disputes at the audit, administrative and judicial levels. She has extensive experience defending clients against tax claims brought under state false claims acts. Ms. Ferrante also assists taxpayers with SALT planning, transactional and compliance matters. She is a frequent writer and speaker on SALT issues and former chair of the Chicago Bar Association’s State and Local Tax Committee. Ms. Ferrante also is a columnist for Tax Notes State for the column “DM SALT Masters.”

Ms. Ferrante is a 2009 magna cum laude graduate of the University of Illinois College of Law. She holds an LL.M. in taxation, with honors, from Northwestern University School of Law and  a B.A., magna cum laude, from Miami University.

Areas of Practice

  • State and Local Taxation

Admissions

  • Illinois

Education

  • Northwestern University Pritzker School of Law, LL.M., Taxation, with honors, 2010
  • University of Illinois College of Law, J.D., magna cum laude, 2009
  • Miami University, B.A., magna cum laude, 2006

Experience

  • Duane Morris LLP
    - Partner, 2021-present
  • McDermott, Will & Emery LLP
    - Partner, 2018-2020
    - Associate, 2010-2017

Professional Activities

  • Tax Notes State
    - -Columnist, DM SALT Masters, 2021-present
  • Chicago Bar Association
    - State and Local Tax Committee
    -- Chair, 2018-2019
    -- Vice Chair, 2017-2018
  • Institute for Professionals in Taxation
    - Member, 2018-2019
    - Sales Tax Symposium Committee, 2016-2018

Honors and Awards

  • “Canons of Statutory Construction And the Tilt Accorded to the Law,” Selected to The Best of Tax Notes 2020: Federal State, and International Highlights, Special Supplement, December 2020

Selected Publications

  • "Income Taxes Based on Market Location a Growing Concern for Multistate Businesses," Duane Morris Alert, April 5, 2021
  • "Chicago Uses Economic Nexus to Extend the Reach of its City Taxes," Tax Notes State, March 1, 2021
  • "Sourcing of Tangible Personal Property: When Destination and Delivery Dovetail," Tax Notes State, January 25, 2021
  • “Market Sourcing: State’s Look-Through Approach Rejected Again,” Tax Notes State, October 26, 2020

  • “Performance-Based Sourcing Law Remix: Costly Taxpayer Win,” Tax Notes State, August 31, 2020

  • “Washington Department of Revenue Announces LendingTree Decision Does Not Prevent Sourcing of Services to Customer’s Customer Location,” Inside SALT,  August 17, 2020

  • “Canons of Statutory Construction And the Tilt Accorded to the Law,” Tax Notes State, July 20, 2020. Selected to The Best of Tax Notes 2020: Federal State, and International Highlights, Special Supplement, December 2020

  • “Performance-Based Sourcing Law: Apply It as Written,” Tax Notes State, June 15, 2020

  • “Market-Based Sourcing: Customer Approach Over Customer’s Customer,” Tax Notes State, May 4, 2020

  • “Washington Appellate Court Rejects Department’s B&O Tax Apportionment Method,” Inside SALT, April 17, 2020

  • “Illinois Amnesty Programs Now Underway,” Inside SALT, October 1, 2019

  • “Illinois Fiscal Year 2020 Income and Franchise Tax Changes, Inside SALT, June 13, 2019

  • “Illinois Department of Revenue to Waive Penalty for Late Filing of Business Income Tax Returns Due October 15, Inside SALT, October 12, 2018

  • “Illinois Department of Revenue Issues Post-Wayfair Guidance Implementing October 1 Economic Nexus Law,” Inside SALT, September 28, 2018

  • “Illinois Budget Bill Makes Few Tax Changes except the Adoption of an Economic Nexus Standard,” Inside SALT, June 18, 2018

  • “State and Local Taxes in Illinois,” Lexology Q&A, June 14, 2018

  • “Circuit Court of Cook County Upholds City of Chicago’s Imposition of Amusement Tax on Internet-Based Streaming Services,” Inside SALT, June 11, 2018

  • “Illinois Confirms Treatment of Deemed Repatriated Foreign Earnings Provisions,” Inside SALT, March 23, 2018

  • “Illinois and Oregon’s Turn to Respond to Federal Tax Reform,” Law360, March 13, 2018

  • “Update on State Responses to Federal Tax Reform: Illinois and Oregon,” Inside SALT, March 8, 2018

  • “Illinois Responds to Federal Tax Reform Bill by Proposing Legislation to Decouple from the FDII Deduction,” Inside SALT, March 2, 2018

  • “Choices for Illinois Taxpayers in Implementing the 2017 Income Tax Rate Increase,” Inside SALT, February 15, 2018

  • “Illinois Appellate Court Overturns Tax Tribunal Ruling for the First Time,” Inside SALT, January 9, 2018

  • “Preparing for the Repeal of Cook County’s Beverage Tax: Requesting Credits and Refunds,” Inside SALT, November 21, 2017

  • “Virginia Supreme Court Holds “Subject-To-Tax” Means ‘Actually Taxed,’ Determination of ‘Actually Taxed’ is Relatively Broad for Purposes of Addback Exception,” Inside SALT, September 6, 2017

  • “Illinois Court Upholds Cook County’s Beverage Tax Finding It Passes Constitutional Muster and Related Developments,” Inside SALT, August 15, 2017

  • “Beverage Tax Wars Continue as Parties Head Back to Court for a Preliminary Injunction Hearing on the Cook County, Illinois Tax,” Inside SALT, July 12, 2017

  • “Tax Changes Implemented As Part of Revenue Package Supporting Illinois Budget,” Inside SALT, July 7, 2017

  • “Illinois Appellate Court Blows the Whistle on Serial Relator,” Inside SALT, June 19, 2017

  • “Update on Illinois Legislative Session,” Inside SALT, June 13, 2017

  • “Illinois Bills to Watch,” Inside SALT, May 24, 2017

  • “How Chicago’s Rental Car Tax Crossed the Line,” Law360, February 27, 2017

  • “Another Effort at False Claims Act Reform: Bills Introduced to Amend Illinois Act to Restrict Tax-Related Claims,” Inside SALT, February 16, 2017

  • “Illinois Supreme Court Holds City of Chicago Went Too Far in Taxing Cars Rented Outside Its Borders,” Inside SALT, January 25, 2017

  • “American Business USA and the Difficulty of Transactional Nexus Arguments,” Journal of Multistate Taxation and Incentives (Thomson Reuters/Tax & Accounting), Vol. 26, No. 8, November/December 2016

  • “Illinois Appellate Court Delivers Another Blow to Relator in False Claims Act Litigation,” Inside SALT, October 19, 2016

  • “Another Taxpayer Victory in Illinois False Claims Act Litigation, Affirming a Taxpayer’s Right to Rely On Qualified Third Parties For Tax Return Preparation,” Inside SALT, September 13, 2016

  • “Cook County Circuit Court Dismisses 201 False Claims Act Lawsuits,” Inside SALT, May 24, 2016

  • “Critiquing the ‘Subject-to-Tax’ Exception via Recent Authority,” State Tax Notes, April 27, 2016

  • “Illinois Department of Revenue Further Revises its Proposed Amendments to Shipping and Handling Regulations,” Inside SALT, February 19, 2016

  • “Illinois Appellate Court Upholds Finding of Consumer Fraud Act Violation in Sales Tax Overcollection Case,” Inside SALT, February 9, 2016

  • “Illinois Proposed Regulations Governing Apportionment of Income for Transportation Companies Moving Forward,” Inside SALT, November 19, 2015

  • “Illinois Appellate Court Holds City of Chicago Tax on Cars Rented Outside of but Used Within the City Valid,” Inside SALT, October 2, 2015

  • “Illinois Department of Revenue Issues Proposed Amendments to Shipping and Handling Regulations,” Inside SALT, September 14, 2015

  • “Favorable New York Guidance on Sales and Use Tax Exemption for Noncommercial Aircraft,” Inside SALT, July 28, 2015

  • “Ohio Supreme Court Rules City of Cleveland’s Taxation of Nonresident NFL Players’ Compensation Out-Of-Proportion to Games Played at the Browns’ Stadium,” Inside SALT, May 27, 2015

  • “Louisiana Supreme Court Upholds Bundling Portable Toilet Leases and Cleaning Services, but Not Sure About True Object of Resulting Transactions,” Inside SALT, March 16, 2015

  • “The Frustrations of Fixtures: The Impact of Real Property/Tangible Personal Property Classification Questions on State and Local Taxes,” Journal of Multistate Taxation and Incentives (Thomson Reuters/Tax & Accounting), Vol. 24, No. 10, February 2015

  • “Arizona’s 2015 TPT Amendments Have 99 Problems, but Origin Sourcing Ain’t One,” Inside SALT, January 29, 2015

  • “More Tax Money for the City of Chicago in 2015: Broader Bases, Increased Rates and Lesser Credit,” Inside SALT, January 8, 2015

  • “Illinois Courts Consistently Enforce Manufacturing Exemption Despite Department of Revenue Opposition,” Inside SALT, October 14, 2014

  • “Damned if You Collect, Damned if You Don’t: Retailers Caught Between Consumer Class Action and Qui Tam Claims,” Journal of Multistate Taxation and Incentives (Thomson Reuters/Tax & Accounting), Vol. 24, No. 7, October 2014

  • “Illinois Appellate Court Finds Chicago Bears Ticket Holder Amenities Taxable,” Focus on Tax Controversy, Fall 2014

  • “Bear Down: In a Preseason Loss to Cook County’s Poor Play, the Appellate Court Finds Chicago Bears Ticket Holder Amenities Taxable,” Inside SALT, September 4, 2014

  • “Illinois Appellate Court’s Expansive Interpretation of a Taxing Ordinance Swallows a Sale for Resale Exemption,” Inside SALT, July 30, 2014

  • “Retailers Caught in the Middle: To Tax or Not to Tax Delivery Fees,” Inside SALT, June 12, 2014

  • “Show Me the Nonbusiness Income? Missouri Supreme Court Expansively Interprets Functional Test to Conclude Rabbi Trust Income is Business Income,” Inside SALT, May 19, 2014

  • “Voiding of Illinois Sales Tax Regulation Leads to Prospective Uncertainty for Sourcing Sales,” Inside SALT, November 25, 2013

  • “Voiding of Illinois Sales Tax Regulation Leads to Prospective Uncertainty for Sourcing Sales,” On the Subject, November 25, 2013

  • “A Decade of Lessons From Litigating State Tax False Claims Act Cases, State Tax Notes, October 14, 2013

  • “Illinois’s New Independent Tax Tribunal,” State Tax Notes, October 1, 2012

  • “Illinois Bill Would Expand Attributional Nexus Concept to Untested Lengths,” Tax Analysts, January 31, 2011

  • “Two for One: How the NCAA Rules Do Not Adequately Address Package Deals and a Proposed Rule to Prohibit Them,” Texas Review of Entertainment & Sports Law, Fall 2010

Media Hits

  • “A Tangled Web We Weave,” Tax Notes State, January 25, 2021
  • "Duane Morris' Plan for Industry-Focused Growth Draws 2 Transactional Partners," The Legal Intelligencer, January 12, 2021
  • "Duane Morris Welcomes State and Local Tax Partner Lauren A. Ferrante in Chicago," Duane Morris Website, January 4, 2021
  • “The Taxability of Peer-to-Peer Car Sharing,” Tax Notes Talk Podcast, October 18, 2018

  • “Illinois Governor Vetoes Car Sharing Bill, Proposes Own Plan,” Tax Analysts, August 31, 2018

  • “States Look to Tax the Car-Sharing Industry,” Tax Notes: State Tax Today, June 13, 2018

  • “Illinois Governor Signs Budget Requiring Remote Sales Tax Collection,” Tax Notes: State Tax Today, June 8, 2018

  • “Virginia High Court Again Rules for State in Addback Statute Case,” Tax Notes: State Tax Today, March 26, 2018

  • “McDermott Promotes Six in Disputes,” Commercial Dispute Resolution (CDR), January 19, 2018

  • “On the Move: Private Practice,” Tax Notes: State Tax Today, December 29, 2017

  • “McDermott Announces 2018 Partner Promotions,” McDermott Will & Emery Website, December 20, 2017
  • “Split Virginia Supreme Court Hands State Victory in Addback Statute Dispute,” Tax Notes: State Tax Today, September 5, 2017

  • “Weekly Roundup,” Bloomberg BNA SALT Talk Blog, September 18, 2015

  • “New York Guidance Addresses Exemption For General Aviation Aircraft Sales, Rentals,” BNA Daily Tax Report, August 18, 2015

  • “Weekly Roundup,” Bloomberg BNA SALT Talk Blog, May 29, 2015

  • “Ruling in Portable Toilet Company Case Sows Confusion on Tax of Gross Proceeds,” Bloomberg BNA Daily Tax Report, March 26, 2015

  • “Citgo Demands $6.4 Million Tax Refund From Illinois,” Courthouse News Service, December 8, 2014

Selected Speaking Engagements

  • Speaker, “State Effects of Federal Tax Reform and Wayfair Update,” TEI Chicago Chapter, March 20, 2019

  • Moderator, “U.S. Supreme Court’s Consideration of the Wayfair Case and its Impact on the SALT World and Recent Changes in Illinois Tax Law,” Chicago Bar Association State and Local Tax Committee’s Spring Seminar, May 15, 2018

  • Speaker, “Nexus Updates and Developments in Digital Taxation,” Chicago Bar Association State and Local Tax Committee, March 13, 2017

  • Speaker, “Confidentiality and Privilege, Chicago Tax Club, November 3, 2016

  • Speaker, “Due Process Clause and Commerce Clause Constraints on State and Local Taxation, Chicago Bar Association State and Local Tax Committee, April 13, 2015

  • Speaker, “Sales and Use Tax in Illinois,” Lorman Education Services, June 7, 2012, April 25, 2013 and June 6, 2014