Kupiec &

Martin, LLC

Attorneys Concentrating in
State and Local Tax Law



State and Local Tax Attorneys

Kupiec and Martin is uniquely positioned to address and resolve state tax issues facing multistate companies through an understanding and appreciation of the often conflicting technical, political and practical issues facing tax professionals.


With over 80 years of combined experience in various state tax specific roles, Kupiec and Martin provides a unique service perspective combining governmental, legal, industry and public accounting experience to address our clients’ state and local tax needs. We provide our clients with cost effective and efficient solutions based on our experience, relationships and understanding of complex business issues.

Our goal is to provide responsive tax counsel based on an understanding of our client’s business and responding to their needs. Our multi-dimensional approach combining in-house tax experience, state legal experience and public accounting experience allows us to effectively and efficiently resolve our client’s issues.

Through our ongoing involvement in industry and professional tax organizations, we have developed relationships with key Department of Revenue personnel, state agencies and tax and industry groups. These relationships enable us to proactively engage in the development of state tax policy creating solutions for our clients beyond the standard legal services.

David Kupiec discusses Illinois state and local tax issues.

Natalie Martin discusses recent state and local tax developments.


  • 2020 Illinois Use Tax on Marketplace Sales – Effective January 1, 2020, Marketplace Facilitators will collect and remit use tax on marketplace sales.

  • 2020 Illinois Nonresident Withholding Requirements – Effective January 1, 2020, Illinois Employers are required to withhold Illinois income tax for nonresident employees spending more than 30 working days in Illinois.  Withholding required is determined based on the employee’s total compensation for the tax year.  

  • 2021 Leveling the Playing Field ROT Changes – Effective January 1, 2021, the Illinois Retailer’s Occupation Tax provisions are applied to certain sales by marketplace facilitators, remote retailers and affiliates of marketplace facilitators.

Please call us for details on how this will immediately effect you.





600 West Van Buren St., Suite 202
Chicago, IL 60607​
Tel:  312-632-1022

Fax: 773-409-1936

For any general inquiries, please fill in the following contact form:

Success! Message received.