Affirmed in part and reversed in part and remanded.
Mr. JUSTICE KLUCZYNSKI delivered the opinion of the court:
This is an appeal by plaintiffs, Mel C. Young individually, and Mel Young Mobile Homes, Inc., and a cross appeal by defendant, Department of Revenue, from a judgment of the circuit court of Sangamon County affirming, after modification, the findings of an administrative hearing officer concerning the amount of retailers' occupation tax owed by plaintiffs...
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