What Comes Next
If the Illinois Supreme Court grants the appeal, it could reshape how state tax law treats global employment models used by multinationals. A reversal would also relieve PepsiCo of multi-million-dollar liabilities and reset expectations on how companies use employment entities like PGM.
David Harris, director of the Illinois Department of Revenue, stood by the agency’s approach, stating Friday, “The department is confident in its position on this issue, and that position has been sustained up to now after thorough judicial review.”
PepsiCo is represented by Catherine Battin and Jane Wells May of McDermott Will & Emery LLP.
The state is represented by Jane Notz and Leigh Jahnig of the Office of the Illinois Attorney General.
