Lowe’s Found Liable for Illinois Sales Tax After State Advisory

Lowe’s Home Centers LLC is liable for the period it knowingly avoided sales tax, but the amount the company owes must be offset by use tax it remitted, an Illinois appeals court held Monday.

Lowe’s didn’t violate the Illinois False Claims Act prior to a June 2015 state alert clarifying sales tax requirements because the company didn’t have sufficient knowledge to comply with the law, the Illinois Appellate Court, First District said. However, after the alert clearly dispelled any uncertainty, Lowe’s continued not paying sales tax when it knew it was supposed to by that point, the opinion held.

Richard ...